Measuring Customs Revenue Performance: Insights from North Macedonia

Danijela Miloshoska – University St Kliment Ohridski Bitola, Faculty of Tourism and Hospitality-Ohrid, Kej Makedonija, 95, 6000, Ohrid, Republic of North Macedonia

Aleksandar Trajkov – University St Kliment Ohridski Bitola, Faculty of Tourism and Hospitality-Ohrid, Kej Makedonija, 95, 6000, Ohrid, Republic of North Macedonia

Vera Karadjova – University St Kliment Ohridski Bitola, Faculty of Tourism and Hospitality-Ohrid, Kej Makedonija, 95, 6000, Ohrid, Republic of North Macedonia

Abstract: With the continuous evolution of global trade dynamics, the role of customs authorities in ensuring efficient revenue collection has become very important. Effective customs performance measurement significantly enhances the efficiency and transparency of revenue collection processes. This study examines the performance metrics associated with revenue col­lection and safeguarding financial interests within the context of Macedo­nian Customs. The study focuses on key performance indicators such as the Proportion of customs collection of total revenue and Proportion of customs collection of total tax revenue, Rate of revenue target achievement, Varia­tion of customs collection over time as a percentage of GDP, and Level of customs collection relative to the variation of international trade-imports. This study utilized secondary data sourced from official statistics, employ­ing statistical methods to calculate the key performance metrics associated with customs revenue collection. Based on the determined key performance indicators, the study’s findings help identify areas where customs opera­tions can be improved to increase revenue collection efficiency and support well-informed resource allocation decisions.

8th International Scientific Conference – EMAN 2024 – Economics and Management: How to Cope With Disrupted Times, Rome, Italy, March 21, 2024, CONFERENCE PROCEEDINGS, published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-83-7, ISSN 2683-4510, DOI: https://doi.org/10.31410/EMAN.2024

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission. 

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