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Tramitación Administrativa en Aduanas

Tramitación Administrativa en Aduanas

          
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About the Book

La protección y bienestar del ciudadano son los motivos por los cuales se crean las leyes y reglamentos, estas leyes son ejecutadas o administradas por los funcionarios que contrata el Estado para ello y estos son conocidos como funcionarios o servidores públicos. La definición de servidor público en nuestro país se ha invertido, puesto que los ciudadanos parecen estar obligados a hacer lo que deciden los funcionarios y obligados a cumplir sus decisiones. La discrecionalidad del funcionario casi siempre está por encima de lo que determina la Ley. Esta situación es cierta en la mayoría de las instituciones del Estado y particularmente grave en las instituciones que tiene a su cargo la vigilancia de los movimientos de personas y mercancías a través de nuestro país. En nuestro campo -aduanas-, cada día nos encontramos con una nueva regulación que; o no tiene fundamento legal o tiene un fundamento legal errado. Más aun, la mayoría de los funcionarios tiene una "opinión diferente" a lo que señala la Ley y esa opinión es la que prevalece, perjudicando al contribuyente y a los ciudadanos en general. Cada vez que un funcionario retiene un embarque indebidamente o dicta una resolución sin motivación, esto es, sin un fundamento legal correcto, está atentando contra todos los ciudadanos. La retención de una mercancía en aduanas encarece sus costos y esos costos indefectiblemente, son transferidos al ciudadano que ve con impotencia como suben los precios de las mercancías que consume sin tener recursos para defenderse de estas actuaciones. Es lamentable que los funcionarios con mayor poder de actuación en aduanas, el Departamento de Fiscalización Aduanera (DEPFA), sean los que menos tiempo de capacitación han recibido y menor experiencia aduanal tienen. Las autoridades deben entender que la aduanera es una actividad técnica y científica, no de policía. Nuestro deber como profesionales que nos desempeñamos en esta actividad, es tratar de aportar y proponer los correctivos que son necesarios para minimizar o eliminar estas malas prácticas del diario bregar de nuestra profesión, éste es nuestro aporte.
About the Author: Venancio E. Serrano nace en Potrerillos Arriba, Chiriquí (Panamá) en abril de 1963, donde cursa estudios primarios, sus estudios secundarios los realiza en el Instituto Militar General Tomás Herrera y universitarios en la Universidad de Panamá, dónde obtiene los grados de Técnico en Administración de Aduanas en 1989, de Licenciado en Administración Pública Aduanera en 2002 y en la Universidad del Istmo, en la que obtuvo los grados de Licenciado en Derecho y Ciencias Políticas y Postgrado en Docencia Superior. Ha recibido múltiples capacitaciones, entre las cuales sobresalen: Técnicas Aduaneras en el Reino del Japón, cumplimiento de la Ley en el extranjero por el Servicio de Aduanas de los Estados Unidos y diferentes cursos a través de la extinta Dirección General de Aduanas del Ministerio de Hacienda y Tesoro de Panamá. Es miembro de la Unión Nacional de Corredores de Aduanas y del Colegio Nacional de Abogados y Alumni de la Agencia de Cooperación del Japón (JICA). Actualmente ejerce como Agente Corredor de Aduanas y Abogado.


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Product Details
  • ISBN-13: 9781975983918
  • Publisher: Createspace Independent Publishing Platform
  • Publisher Imprint: Createspace Independent Publishing Platform
  • Height: 203 mm
  • No of Pages: 298
  • Spine Width: 16 mm
  • Width: 127 mm
  • ISBN-10: 1975983912
  • Publisher Date: 31 Aug 2017
  • Binding: Paperback
  • Language: Spanish
  • Returnable: N
  • Weight: 294 gr


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