IDEAS home Printed from
   My bibliography  Save this article

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


  • Šramková, Dana

    (Masaryk University,Faculty of Law, Brno, Czech Republic;)


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.

Suggested Citation

  • Šramková, Dana, 2009. "The Organisation of the Czech Customs and Tax Administration and its Comparision with Organisation in Selected European Union´s Member States," Annals - Juridical Science Series, Constantin Brancusi University, Faculty of Juridical Sciences, vol. 1, pages 37-48, May.
  • Handle: RePEc:cbu:jrnlju:y:2009:v:1:p:37-48

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. J. E. Stiglitz, 1999. "Introduction," Economic Notes, Banca Monte dei Paschi di Siena SpA, vol. 28(3), pages 249-254, November.
    Full references (including those not matched with items on IDEAS)

    More about this item


    organization of Czech customs; tax administration; European Union.;

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlju:y:2009:v:1:p:37-48. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Trocan Laura Magdalena). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.