Przeglądaj wg Słowo kluczowe "Customs Service"

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    Activities of the Customs Service aimed at Combating Crime in Trade as an Element of Securing the Effective and Efficient Collection of Budget Revenue
    (Wydawnictwo SAN, 2016) Świerczyńska, Jowita
    The Customs Service, carrying out a function of a revenue collector, collects not only customs duties but also other charges and taxes comprising budget revenue. They constitute approximately 30% of the total state budget revenue. The aim of the article is to present the significance of the Customs Service operations in combating crime, thus increasing the effectiveness and efficiency of collecting public duties. Due to the volume and complexity of the problem of customs crime, as well as the scope of fiscal duties of customs authorities, the analysis is focused on trade in goods. With this regard, the method of descriptive and comparative analysis has been employed. The performed analysis has lead to a conclusion that taxes collected by the Customs Service related to trade in goods, constitute a very solid and reliable source of budget revenue, hence, ensuring the effective and efficient collection of the duties is vital from the perspective of state finances.
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    Krakowskie Studia Międzynarodowe nr 3, 2016 (Gospodarka światowa: między integracją a bezpieczeństwem międzynarodowym)
    (Oficyna Wydawnicza AFM, 2016) Tendera-Właszczuk, Helena; Czermińska, Małgorzata; Świerczyńska, Jowita; Majchrowska, Elżbieta; Pluciński, Eugeniusz M.; Gryglik, Dariusz; Stosur, Arkadiusz; Uberman, Robert; Zajączkowska, Magdalena; Gacek, Łukasz; Wagner, Helmut; Żarkowski, Paweł; Sprengel, Mieczysław; Garlińska-Bielawska, Joanna; Czermińska, Małgorzata; Bednarczyk, Bogusława
    Opracowania łączące temat bezpieczeństwa i procesów integracyjnych stosunkowo rzadko pojawiają się w literaturze, chociaż te zależności są oczywiste i dotyczą – pośrednio lub bezpośrednio – każdego podmiotu gospodarki światowej. Prezentowany numer „Krakowskich Studiów Międzynarodowych” właśnie tym zagadnieniom został poświęcony – chodzi zwłaszcza o różne wymiary bezpieczeństwa międzynarodowego w korelacji ze wzrostem powiązań handlowych między krajami, w tym również w ramach WTO. Zagadnienia szczegółowe poruszane przez autorów dotyczą ważnych i aktualnych problemów takich jak: kryzys migracyjny w Europie, bezpieczeństwo energetyczne UE, bezpieczeństwo i ochrona w transgranicznym ruchu towarowym w Unii Europejskiej, konkurencyjność w handlu międzynarodowym czy wreszcie projekcja siły Chińskiej Republiki Ludowej na Oceanie Indyjskim, ważnym strategicznie obszarze, który staje się również polem rywalizacji między wschodzącymi gospodarkami Chin i Indii. Tematyka publikowanych tekstów wynika z różnorodnych zainteresowań autorów i odzwierciedla wielowątkowość, złożoność i interdyscyplinarny charakter prezentowanych zagadnień.
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    The Polish Customs Service as a guardian of security and safety of the cross-border freight traffic
    (Oficyna Wydawnicza AFM, 2016) Świerczyńska, Jowita
    The fact of customs authorities holding full competence within the supervision and control of all goods transited across the border caused them to become a guardian of security and safety of the cross-border freight traffic. Securing the lawful transit of goods into and out of the EU customs territory is currently one of the most important tasks of customs authorities. The performance of this task is possible by e.g. carrying out customs control. The aim of the paper is to present the strategic framework of customs control as well as to characterize the directions and analyze the effectiveness of measures taken by customs authorities as to safeguard the cross-border freight traffic. With this regard, the descriptive method comprising analysis of literature sources, analysis of statistical data as well as the business practice has been employed.
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    The reduction of barriers in customs as one of the measures taken by the customs service in the process of ensuring security and safety of trade
    (Wydawnictwo Uniwersytetu Ekonomicznego w Katowicach, 2016) Świerczyńska, Jowita
    The Customs Service, often perceived as a revenue collector, is taking up the role of a guardian of security and safety of trade in goods. While performing these functions, the Customs Service operates in such a way as to meet the expectations of economic operators. Operators involved in lawful business activities expect from customs authorities combating the black economy in illegitimate goods trade on one hand, as well as reducing control measures on the other, as they negatively affect the time and costs of doing business. As a result of the strategy implemented by the Customs Service for operators, the catalogue of solutions, which facilitate the customs procedures has been expanded significantly. Some of the implemented solutions not only make the customs process easier, thus facilitating running a business, but also constitute a positive measure taken by customs authorities in the process of providing security and safety of the market. The aim of the present paper is to characterize the most significant solutions as well as to assess their impact on the effectiveness of actions taken by customs authorities in the process of ensuring security and safety of trade.