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Polska służba celna w procesie podwyższania jakości usług biznesowych

100%
Grottel M.
International Business and Global Economy
|
2014
|
vol. Volume 33
712–722
EN
The pursuit of enterprises to achieve economic success in the global market, advanced technologies and innovative methods of management in every area of business, set new directions for the development of service activities of the customs authorities. The aim of this paper is to present the benefits of the implementation of the innovative business services by the Customs Service. Analysis of the reasons of implementation of the modern forms of customs services and characteristics of individual solutions allow to conclude that the flexibility of customs clearance is a source of significant commercial and financial benefits for operators on the international market, and, thereby, an important determinant of the growth of their competitiveness. Moreover, the simplified system of the customs clearances increases the efficiency of the billing and collection of customs duties, thus ensuring regular revenue for the state budget. In this paper, following research methods were used: a descriptive method, an analysis of literature, and statistical inference.
2

Zmiana opodatkowania obrotu suszem tytoniowym akcyzą próbą ograniczenia szarej strefy w Polsce

63%
Anna Ćwiąkała-Małys A., Piotrowska I.
Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne
|
2014
|
vol. 15
169 - 182
EN
One of the dominant sources of budget income is the income from indirect taxes. The biggest share comes from goods and services tax and from excise tax. Inflows from excise tax on tobacco products trade are exposed to reductions due to illegal production of tobacco products and trade in dry tobacco in grey area. One of the state’s dutyies is to make such changes in legislation to reduce its growth. On the other hand, customs services should undertake operational and preventative actions that will protect state budget from reductions caused by illegal or non-taxed trade in dry tobacco.
3
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The Role of Customs Clearance in Ensuring the Security and Protection of Cross-Border Trade in the European Union

51%
Świerczyńska J.
Bezpieczeństwo. Teoria i Praktyka
|
2019
|
issue 4
83-101
EN
The goal of the paper is to highlight the relevance of customs clearance in the process of guaranteeing the security and safety of cross-border trade in the European Union. The research hypothesis has been formulated as follows: customs authorities, acting as the bodies that have full competence over the surveillance and control of the goods transited across the customs borders, are able to implement modern and consistent solutions within the European Customs Union. As a result, trade in goods is effectively safeguarded, no barriers are created, and customs clearance is improved, which facilitates commercial activity. The paper consists of three parts, and a summary. The first part looks at the essence and significance of the protective function performed by customs administrations of the Member States; the second part refers to the relevance of customs clearance in the process of the cross-border flow of goods, and the third part elucidates the selected instruments which enhance customs processing and, at the same time, have a positive impact on the overall level of security and safety. The conclusions drawn from the considerations pondered upon in the paper have been included in the summary. The research was based on a descriptive analysis preceded by a review of the subject literature, as well as a selection of national and EU secondary legislation.
PL
Celem artykułu jest przedstawienie znaczenia obsługi celnej w procesie zapewniania bezpieczeństwa i ochrony w transgranicznym ruchu towarowym w Unii Europejskiej. Hipoteza badawcza została sformułowana następująco: organy celne, jako służby mające pełne kompetencje w zakresie nadzoru i kontroli nad wszystkimi towarami przewożonymi przez granice celne, potrafią wdrażać w ramach europejskiej unii celnej nowoczesne i spójne rozwiązania, których efektem jest skuteczna ochrona obrotu towarowego – nie tworząc przy tym barier, ale usprawniając obsługę celną. Struktura artykułu obejmuje trzy części oraz podsumowanie. W części pierwszej wskazano na istotę i znaczenie funkcji ochronnej realizowanej przez administracje celne państw członkowskich Unii Europejskiej; druga odnosi się do znaczenia obsługi celnej w procesie ochrony transgranicznego przepływu towarów; trzecia prezentuje wybrane instrumenty, które usprawniają obsługę celną, wpływając jednocześnie pozytywnie na poziom bezpieczeństwa. W badaniach wykorzystano analizę opisową, poprzedzoną przeglądem źródeł literaturowych i aktów unijnego i krajowego prawodawstwa wtórnego.
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