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http://hdl.handle.net/11320/6964
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Pole DC | Wartość | Język |
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dc.contributor.author | Cakoci, Karin | - |
dc.date.accessioned | 2018-09-28T09:27:41Z | - |
dc.date.available | 2018-09-28T09:27:41Z | - |
dc.date.issued | 2018 | - |
dc.identifier.citation | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 615-630 | pl |
dc.identifier.isbn | 978–83–65696–08–3 | - |
dc.identifier.uri | http://hdl.handle.net/11320/6964 | - |
dc.description.abstract | In the article, the Author deals with the issue concerning new trends in the area of customs law. The customs law is a sub-branch of financial law, which is the typical branch of public law. Currently, the customs law is confronted with new challenges due to rapid globalization of international trade that creates new opportunities to introduce new customs mechanism. The goal of the article is with standard scientific methods (method of analysis, comparative method, and method of synthesis) to identify new opportunities leading to improvement in effectivity of customs administration. The electronization of customs declaration is regarded as the main measure that may help to improve the effectiveness of customs procedures. It may also secure fast exchange of information between relevant agents as a factor for improvement of the economic environment. | pl |
dc.description.sponsorship | This paper has been written as a partial output of the research project VEGA 1/0846/17: “Implementation of the initiatives of the EU institutions in the field of direct taxes and indirect taxes and their budgetary law implications”, as well as the output of the APVV-16-0160 project: “Tax evasions and tax avoidance (motivation factors, formation and elimination)”. | pl |
dc.language.iso | en | pl |
dc.publisher | Temida 2 | pl |
dc.subject | customs law | pl |
dc.subject | customs declaration | pl |
dc.subject | electronic customs declaration | pl |
dc.title | New Challenges and Perspectives in Customs Law | pl |
dc.type | Book chapter | pl |
dc.identifier.doi | 10.15290/oolscprepi.2018.45 | - |
dc.description.Email | karin.cakoci@upjs.sk | pl |
dc.description.Biographicalnote | Associate Professor of Financial Law and Tax Law at the Department of Financial Law, Tax Law, and Economy, Faculty of Law, Pavol Jozef Šafárik University in Košice, Slovakia. The author specializes in customs law and is the author of more than 50 scientific publications. The author is a member of the Information and Organization Centre for the Research on Public Finances and Tax Law in the Countries of Central and Eastern Europe. | pl |
dc.description.Affiliation | Pavol Jozef Šafárik University in Košice | pl |
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dc.description.references | EU: Treaty on functioning of the European Union no. 2012/C 326/01. | pl |
dc.description.references | EU: Council Directive no. 952/2013, Customs Code. | pl |
dc.description.references | EU: Council Regulation (EEC) no. 2913/92 establishing the Community Customs Code. | pl |
dc.description.references | EU: Regulation (EU) no. 1286/2013 laying down the action programme on improving the functioning of the tax systems in the EU for the period between 2014 and 2020 (Fiscalis 2020). | pl |
dc.description.references | EU: Regulation (EU) no. 250/2014 establishing a programme to support activities in the field of the protection of the EU’s financial interests (Hercule III programme) | pl |
dc.description.references | EU: Regulation (EU) no. 1294/2013 establishing the EU Customs Action Programme for the period between 2014 and 2020. | pl |
dc.description.references | SK: Act no. 199/2004 on Customs and on amendment to certain law acts. | pl |
dc.description.firstpage | 615 | pl |
dc.description.lastpage | 630 | pl |
dc.identifier.citation2 | Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan | pl |
dc.conference | XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017 | pl |
Występuje w kolekcji(ach): | Książki / Rozdziały (Temida2) XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017 |
Pliki w tej pozycji:
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K_Cakoci_New_Challenges_and_Perspectives_in_Cutoms_Law.pdf | 350,93 kB | Adobe PDF | Otwórz |
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