Activities of the Customs Service aimed at Combating Crime in Trade as an Element of Securing the Effective and Efficient Collection of Budget Revenue
| dc.contributor.author | Świerczyńska, Jowita | |
| dc.date.accessioned | 2020-10-16T06:45:08Z | |
| dc.date.available | 2020-10-16T06:45:08Z | |
| dc.date.issued | 2016 | |
| dc.description.abstract | 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. | pl |
| dc.identifier.citation | PRZEDSIĘBIORCZOŚĆ I ZARZĄDZANIE 2016, T. XVII, s. 163-172. | pl |
| dc.identifier.eissn | 2543-8190 | |
| dc.identifier.issn | 1733-2486 | pl |
| dc.identifier.uri | http://hdl.handle.net/11315/28873 | |
| dc.language.iso | en | pl |
| dc.publisher | Wydawnictwo SAN | pl |
| dc.rights | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/pl/ | * |
| dc.subject | Customs Service | pl |
| dc.subject | crime | pl |
| dc.subject | state revenue | pl |
| dc.subject.other | Ekonomia | pl |
| dc.subject.other | Politologia | pl |
| dc.title | Activities of the Customs Service aimed at Combating Crime in Trade as an Element of Securing the Effective and Efficient Collection of Budget Revenue | pl |
| dc.type | Artykuł |