Gestión aduanera y su modernización: un análisis con ecuaciones estructurales en la aduana Lázaro Cárdenas, México
This research work studies the relationships between the best practices of modern customs in the Lazaro Cardenas Customs, Michoacán and its effect on customs functions not only as an administrative entity, but as a public service. The objective of this work is to apply the model for the study of the...
| Autores: | , , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2022 |
| País: | México |
| Recursos: | UNIVERSIDAD DE SONORA |
| Repositorio: | Vértice Universitario |
| Idioma: | español |
| OAI Identifier: | oai:oai.revistavertice.unison.mx:article/57 |
| Acesso em linha: | https://revistavertice.unison.mx/index.php/rvu/article/view/57 |
| Access Level: | acceso abierto |
| Palavra-chave: | Palabras Claves: modernización aduanera, recaudación, fiscalización, facilitación comercial. JEL: C10, H30, F23 Keywords: customs modernization, collection, inspection, trade facilitation. JEL: C10, H30, F23 |
| Resumo: | This research work studies the relationships between the best practices of modern customs in the Lazaro Cardenas Customs, Michoacán and its effect on customs functions not only as an administrative entity, but as a public service. The objective of this work is to apply the model for the study of the best practices of modernization and its effect on the substantive functions of management in the aforementioned customs: collection, facilitation and control. The methodology used in this research was the structural equation model through confirmatory factor analysis. The results obtained reveal the positive and significant effects on the substantive functions of customs management as a result of the best practices of customs modernization. It is considered that this work will contribute to improving customs management, recognizing the relevance of best practices, since the dimensions of customs modernization produce greater effects to achieve effective, efficient, transparent and competitive action and consequently derive proposals and recommendations that contribute to greater management efficiency. |
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