Directions of Changes in Customs Control
The purpose of the article. In the article, two objectives are indicated: the first – the indication of the specific features of customs control as well as the identification and evaluation of the most important changes within this process with consideration for the specific conditions caused by the...
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| Format: | Article |
| Language: | deu |
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Lodz University Press
2024-12-01
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| Series: | Finanse i Prawo Finansowe |
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| Online Access: | https://czasopisma.uni.lodz.pl/fipf/article/view/24539 |
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| _version_ | 1841556098351366144 |
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| author | Mirosława Laszuk |
| author_facet | Mirosława Laszuk |
| author_sort | Mirosława Laszuk |
| collection | DOAJ |
| description | The purpose of the article. In the article, two objectives are indicated: the first – the indication of the specific features of customs control as well as the identification and evaluation of the most important changes within this process with consideration for the specific conditions caused by the incompatibilities between the paradigm of facilitating and simplifying the international trade in goods and that of its security. Achieving the above purposes will allow for verification of the hypothesis that the fiscal purpose of customs control has been significantly diminished in favor of security.
Methodology. The methodology of the article is based on the analysis of subject-related literature, and document study. The article also uses a statistical method.
Results of the research. Implementing facilitation and enhancing security in the international trade has brought significant changes in customs control. The importance of risk management has increased, and the institution of the authorized economic operator has been introduced. Complicated structures of global supply chains, new forms of criminal activity and the war in Ukraine confirm that it is primarily security that should be the goal of customs control. However, this results in a reduced importance of the fiscal objective. |
| format | Article |
| id | doaj-art-781226efee79499aa552e1c1ded21702 |
| institution | Kabale University |
| issn | 2391-6478 2353-5601 |
| language | deu |
| publishDate | 2024-12-01 |
| publisher | Lodz University Press |
| record_format | Article |
| series | Finanse i Prawo Finansowe |
| spelling | doaj-art-781226efee79499aa552e1c1ded217022025-01-07T13:55:19ZdeuLodz University PressFinanse i Prawo Finansowe2391-64782353-56012024-12-0144414516010.18778/2391-6478.4.44.0825034Directions of Changes in Customs ControlMirosława Laszuk0https://orcid.org/0000-0003-3209-6150Bialystok University of Technology, Faculty of Engineering Management The purpose of the article. In the article, two objectives are indicated: the first – the indication of the specific features of customs control as well as the identification and evaluation of the most important changes within this process with consideration for the specific conditions caused by the incompatibilities between the paradigm of facilitating and simplifying the international trade in goods and that of its security. Achieving the above purposes will allow for verification of the hypothesis that the fiscal purpose of customs control has been significantly diminished in favor of security. Methodology. The methodology of the article is based on the analysis of subject-related literature, and document study. The article also uses a statistical method. Results of the research. Implementing facilitation and enhancing security in the international trade has brought significant changes in customs control. The importance of risk management has increased, and the institution of the authorized economic operator has been introduced. Complicated structures of global supply chains, new forms of criminal activity and the war in Ukraine confirm that it is primarily security that should be the goal of customs control. However, this results in a reduced importance of the fiscal objective.https://czasopisma.uni.lodz.pl/fipf/article/view/24539customs controlfacilitationsimplificationsecurityriskfiscal purpose |
| spellingShingle | Mirosława Laszuk Directions of Changes in Customs Control Finanse i Prawo Finansowe customs control facilitation simplification security risk fiscal purpose |
| title | Directions of Changes in Customs Control |
| title_full | Directions of Changes in Customs Control |
| title_fullStr | Directions of Changes in Customs Control |
| title_full_unstemmed | Directions of Changes in Customs Control |
| title_short | Directions of Changes in Customs Control |
| title_sort | directions of changes in customs control |
| topic | customs control facilitation simplification security risk fiscal purpose |
| url | https://czasopisma.uni.lodz.pl/fipf/article/view/24539 |
| work_keys_str_mv | AT mirosławalaszuk directionsofchangesincustomscontrol |