Uso excesivo de papel en los procesos aduaneros: Caso de la Dirección de Impuestos y Aduanas Nacionales – seccional Aduanas Cartagena

The goal of this article is to analyze the DIAN’s efficiency and efficacy on custom operation processes, based on paper use which take place in those processes, to identify bad practices on document management and finally, to propose solutions to improve the performance of custom operations. The met...