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Title:

Rola cła w rozwoju gospodarczym kraju ze szczególnym uwzględnieniem czasów współczesnych

Alternative title:

The role of customs duty in a country’s economic growth, with particular focus on contemporary times

Creator:

Machalica-Drozdek, Katarzyna

ORCID:

0000-0002-7539-4134

Subject and Keywords:

customs ; public levy ; economic growth ; European Union

Abstract:

The institution of customs duty is one of the oldest public levies collected when goods cross the customs border of a settlement or state. It has evolved over the centuries, which at the turn of the twentieth and twenty-first century resulted in reduced customs burden in trade with third countries. As a consequence, it is much harder for entities importing goods to pay taxes on imported goods than to pay customs duties. At present, European Union customs policy is aiming at facilitating foreign trade, which is embodied in the implementation of information instruments that are supposed to accelerate customs clearance

Place of publishing:

2019

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomi

Contributor:

Miemiec, Wiesława. Red. ; Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2019

Identifier:

ISSN 2544-8382

DOI:

10.34616/kpf.2019.2.7.25

Language:

pol ; eng

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 2/2019, s. 7-25

Is part of:

Kwatalnik Prawno-Finansowy

Rights holder:

© Copyright by Uniwersytet Wrocławski