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

Basic information
Original title:The Organisation of the Czech Customs and Tax Administration and its Comparison with the Organisation in Selected European Union´s Member States.
Authors:Dana Šramková, Tomáš Rozehnal
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Original language:English
Field:Law sciences
Type:Article in Proceedings
Keywords:Customs administration; tax administration; Euroepan Union

The Czech Republic became a member of The Europian Union on 14th May 2004. For that reason there have been significant changes of activities, tasks and organization 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 organization of the Czech Tax and Customs Administration and then to compare it with similar systems of surrounding countries which are members of the Europian Union too.

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