Analýza integrovaných kontrol prováděných Celní správou ČR

Abstract

Integrated controls entail the specific set of controls that have been performed by the specialized units of the Customs Administration after the Czech Republic accession to the European Union. This set comprises in particular the ex post controls focused on the inspection of the customs duty paid for the imported goods, tax controls focused on the inspection of the paid consumer tax, controls of the illegal foreigners employment and the ex post Intrastat controls focused on the verification of the correctness of the data provided in the reports on the commerce within the EU. In the main part of my thesis, I focused on the analysis of the integrated controls results in the years 2005 – 2010. Further, I described the particular types of the integrated controls, legislative framework of their performance and the manner of the performance thereof. In the last pages of my thesis, I assessed the fiscal importance of the particular types of the integrated controls and proposed certain measures to attain the higher within their efficiency.