Fiscal meaning and execution efficiency of Customs Service in Poland
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
Knowledge about fiscal efficiency of Customs Service is very important in a view of significant scale of public levies collected by this institution. Such knowledge can be particularly useful for service efficiency improvement. This paper describes results from research on the fiscal meaning and duties collection efficiency of Customs Service in Poland. The period studied here includes years since 2003–2004 when Customs Service took over collection of excise duty from country produced goods and Poland has joined to European Union. Measurement of the execution performance required assumption about the evaluation criterion. In a case of this research the used measure relies on effectiveness of excise execution for remaining unpaid duties. Such measure reflects the performance well because excise duty constitutes almost 2/3 of all levies collected by Customs Service in Poland.
Authors and Affiliations
Edyta Małecka-Ziembińska
Keywords
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