Customs-business relationship is at the core of Customs administration.As primarily mandated in laws and regulations,it is compulsory and rule-based.Traditionally,such relationship is claimed as command-and-control mo...Customs-business relationship is at the core of Customs administration.As primarily mandated in laws and regulations,it is compulsory and rule-based.Traditionally,such relationship is claimed as command-and-control mode and more deterrence-oriented administration and enforcement strategies are adopted to ensure the compliance of business and to achieve policy objectives.This governance mode is characterized by uneven power and status,low trust,poor cooperation and lower compliance.Ever since the 1990s, within the broader context of administrative reform and Customs modernization imposed by external and internal drivers,the international Customs community has witnessed transformation of such traditional mode to more consultative,co-operative and mutually- beneficial relationship arrangements.The new mode claimed as Customs-Business Partnership(CBP) is being promoted and practiced at the international,national and local levels. This paper,based on literature review,attempts to trace the practical development of CBP and explore it under theoretical lenses, namely,administrative reform,inter-organizational relationships and compliance management.An integrated framework of analysis is put forward to guide empirical study.展开更多
文摘Customs-business relationship is at the core of Customs administration.As primarily mandated in laws and regulations,it is compulsory and rule-based.Traditionally,such relationship is claimed as command-and-control mode and more deterrence-oriented administration and enforcement strategies are adopted to ensure the compliance of business and to achieve policy objectives.This governance mode is characterized by uneven power and status,low trust,poor cooperation and lower compliance.Ever since the 1990s, within the broader context of administrative reform and Customs modernization imposed by external and internal drivers,the international Customs community has witnessed transformation of such traditional mode to more consultative,co-operative and mutually- beneficial relationship arrangements.The new mode claimed as Customs-Business Partnership(CBP) is being promoted and practiced at the international,national and local levels. This paper,based on literature review,attempts to trace the practical development of CBP and explore it under theoretical lenses, namely,administrative reform,inter-organizational relationships and compliance management.An integrated framework of analysis is put forward to guide empirical study.
