Systematic Literature Review of Customs Fees Through Schools of  Economic Thought and their Role in Supporting the State Treasury

Maather Timol Shebl; Yusra Rasim Jabbar

doi:10.48165/sajssh.2023.4411

Authors

Maather Timol Shebl University of Al Qadisiyah/ college of Administration & economics / department of economic
Yusra Rasim Jabbar University of Al Qadisiyah/ college of Administration & economics / department of economic

DOI:

https://doi.org/10.48165/sajssh.2023.4411

Keywords:

custom duties, state treasury role, sustainable development

Abstract

The goal of this research is to look at a variety of pertinent publications in order to contrast custom duties with the function of the state treasury and develop future research issues. This article does a systematic review of the literature on custom duty research published during 1990 and 2023. The analysis takes use of Scopus data in addition to pertinent terms such as custom duties and the role of state treasury. This complete literature evaluation was selected from 537 articles. This research found that investing in customs duties is critical for assuring the prosperity of a nation. To enhance customs duties and the role of the state treasury, it is vital to concentrate on critical topics that will benefit the country's growth. Therefore, the role of the state treasury system and transparent customs duties are critical for the nation sustainable development. This work established seven research topics for future researchers following a review and analysis of the custom duty’s literature, enabling the research to be carried out.

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