Resumen

LAGUNAS PULS, Sergio  y  BOGGIO VAZQUEZ, Juan Bautista. Estimation of reference prices for international trade using conics. Contad. Adm [online]. 2022, vol.67, n.2, pp.-.  Epub 10-Jul-2024. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2022.2870.

It is proposed to use conics as a reference price method, contributing to the verification of the value of goods at customs, according to the international classification of the Harmonized Commodity Description and Coding System (HCDS). After the introduction, the SADC and elements related to the scope operations in this work are described. The following section exposes substantive elements contained in previous studies regarding the importance of the customs value, giving way to the proposed methodology, based on the geometry of hyperbolas explained through implicit derivation; subsequently, the data and modeling are described, exemplifying with coffee exports from Brazil, showing how unit price estimates could be made, assuming real time, with respect to reference prices in other periods. In conclusions, it highlights that this proposal could mean a new alternative for estimating transfer prices, and it would also contribute to optimize resources by discarding from review or audit those operations that do not suggest undervaluation or overvaluation.

Palabras llave : F17; F14; C02; international trade; harmonized system; auditing; customs.

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