Effects of Poland adopting the EU customs system

Jowita Świerczyńska

Abstract

The Polish accession to the European Union was a key turning point in the development of the customs system in Poland. On the one hand, the customs system organised after the accession operates under the rules and principles of the EU customs system, but on the other it follows the goals and performs the tasks set by the Polish legislation and economic policy. The purpose of this thesis is to characterise the EU customs system and the Polish Customs Service after the accession to the European Union and to analyse the impact of the accession on the customs administration, the state budget and enterprises. The thesis presents, inter alia, the evolution of the European Customs Union, the legal/organisational framework and the regulations of the EU customs system, the characteristics of EU customs services as well as the customs cooperation in the legal and institutional aspects. The structural/organisational changes to the Polish Customs Administration caused by the accession were analysed; the impact of the accession on the fiscal significance of the Customs Service in Poland was studied; legal and economic conditions associated with the accession as well as the effects of the digitalisation were analysed in the context of the conduct of business by entrepreneurs; the entrepreneurs' rights and duties following the accession are presented. The assessment completed demonstrates that the effects of Poland adopting the EU customs system had an important, varied, qualitative and quantitative impact, both positive and negative (though the positive impact was clearly greater), on the organisation and the operation of the customs administration, the state budget and entrepreneurs involved in international trade.
Diploma typeDoctor of Philosophy
Author Jowita Świerczyńska (ES)
Jowita Świerczyńska,,
- Faculty of Economic Sciences
Title in EnglishEffects of Poland adopting the EU customs system
Languagepl polski
Certifying UnitFaculty of Economic Sciences (ES)
Disciplineekonomia / nauki ekonomiczne(nauki ekonomiczne) / nauki społeczne()
Defense Date22-11-2013
End date19-12-2013
Supervisor Jan Rymarczyk (ES / DIER)
Jan Rymarczyk,,
- Department of International Economic Relations

Internal reviewers Bogusława Drelich-Skulska (ES / DIER)
Bogusława Drelich-Skulska,,
- Department of International Economic Relations
External reviewers Bogdan
Bogdan,,
-
Pages363
Keywords in EnglishEuropean Union; customs system; customs administration, state budget, entrepreneurs
Abstract in EnglishThe Polish accession to the European Union was a key turning point in the development of the customs system in Poland. On the one hand, the customs system organised after the accession operates under the rules and principles of the EU customs system, but on the other it follows the goals and performs the tasks set by the Polish legislation and economic policy. The purpose of this thesis is to characterise the EU customs system and the Polish Customs Service after the accession to the European Union and to analyse the impact of the accession on the customs administration, the state budget and enterprises. The thesis presents, inter alia, the evolution of the European Customs Union, the legal/organisational framework and the regulations of the EU customs system, the characteristics of EU customs services as well as the customs cooperation in the legal and institutional aspects. The structural/organisational changes to the Polish Customs Administration caused by the accession were analysed; the impact of the accession on the fiscal significance of the Customs Service in Poland was studied; legal and economic conditions associated with the accession as well as the effects of the digitalisation were analysed in the context of the conduct of business by entrepreneurs; the entrepreneurs' rights and duties following the accession are presented. The assessment completed demonstrates that the effects of Poland adopting the EU customs system had an important, varied, qualitative and quantitative impact, both positive and negative (though the positive impact was clearly greater), on the organisation and the operation of the customs administration, the state budget and entrepreneurs involved in international trade.
KBN classificationekonomia
Thesis file
PRACA doktorska Świerczyńska Jowita Skutki przyjęcia przez Polskę unijnego systemu celnego.pdf 4,26 MB
Other files
zał 2 Świerczyńska Skutki przyjęcia przez Polskę unijnego systemu celnego opis_rozprawy_doktorskiej.pdf 160,17 KB

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