Analýza vybraných kontrolních činností prováděných Celní správou ČR

Abstract

Board of Customs in the Czech Republic provided protection and regulation of the native market from time out of mind. Board of Customs stopped providing the traditional tasks and started providing new tasks after entering the European Union. The Board of Customs became an exclusive manager of the consumer taxation as well as its competence in the field of protection of rights of the intellectual property has extended. The subject of my diploma work is to concentrate on analysis of check activity in the sphere of new extended competences. These activities are checking of transportation of selected products in the range of management of the consumer taxation and protection of rights of the intellectual property in the internal native market. The beginning of my diploma work describes the Board of Customs and above mentioned check activities for better understanding the described problems. I have also mentioned some developing trends in each field and I have suggested some regulations for increasing the effectiveness.