Measuring Customs Revenue Performance: Insights from North Macedonia
Measuring Customs Revenue Performance: Insights from North Macedonia

Author(s): Danijela Miloshoska, Aleksandar Trajkov, Vera Karadjova
Subject(s): Social Sciences
Published by: Udruženje ekonomista i menadžera Balkana
Keywords: Customs revenue performance; Revenue performance measurement; Key performance indicators; North Macedonia; Macedonian customs
Summary/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.

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