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

Author

Listed:
  • Šramková, Dana

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

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.

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
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    More about this item

    Keywords

    organization of Czech customs; tax administration; European Union.;
    All these keywords.

    JEL classification:

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

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