The Organisation of the Czech Customs and Tax Administration and its Comparision with Organisation in Selected European Union´s Member States

Dana Šramková
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Dana Šramková: Masaryk University,Faculty of Law, Brno, Czech Republic;

Annals - Juridical Science Series, 2009, vol. 1, 37-48

Abstract: The Czech Republic became a member of The European Union on 14th May 2004. For that reason there have been significant changes of activities, tasks and organisation of the Customs Administration of The Czech Republic. Simultaneously there have been same changes in Tax Administration because the Custom Administration of the Czech Republic is closely associated with the Czech Tax Administration. The main aim of the article is to explain basic principles of the function and organisation of the Czech Tax and Customs Administration and then to compare it with similar systems of surrounding countries which are members of the European Union, too.

Keywords: organization of Czech customs; tax administration; European Union. (search for similar items in EconPapers)
JEL-codes: K34 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlju:y:2009:v:1:p:37-48

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