PL EN


Journal
2017 | 19 | 1 | 33 - 43
Article title

RÓŻNICE I PODOBIEŃSTWA POMIĘDZY CŁEM A PODATKIEM JAKO DANINAMI PUBLICZNYMI POBIERANYMI W MIĘDZYNARODOWYM OBROCIE TOWAROWYM – WYBRANE ZAGADNIENIA

Authors
Content
Title variants
EN
DIFFERENCES AND SIMILARITIES BETWEEN CUSTOM AND TAX AS PUBLIC LEVIES COLLECTED IN THE INTERNATIONAL TRADE IN GOODS – SELECTED ISSUES
Languages of publication
PL
Abstracts
EN
The article constitutes another contribution to the debate regarding the place of customs in the system of public levies. Customs have been for ages seen as a benefit collected from persons trading internationally. Currently, the institution of customs as the only public levy collected by Polish customs au-thorities, contributes not only to the state budget, but it primarily constitutes income of a public-law union, that is, the European Union. Customs is fre-quently an element of trade policy of the European Union and predominantly provides protection for the Union market, it is aimed at preventing import of selected goods. Nevertheless, it has always performed a fiscal function as the public-law union’s income.
Keywords
Journal
Year
Volume
19
Issue
1
Pages
33 - 43
Physical description
Contributors
author
  • Uniwersytet Śląski w Katowicach
References
Document Type
Publication order reference
Identifiers
ISSN
1896 – 6896
ISSN
2353 - 1274
YADDA identifier
bwmeta1.element.mhp-ad3d60f5-7494-45ef-bece-e4e6873b535a
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.