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Recovery of Debts by Custom Office Náchod
Kánský, Břetislav ; Pavelka, Milan (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with problems of debt recovery by Customs office Náchod. Bachelor thesis is divided into three capitols. The first part is focused on the law requirements and the process of the tax procedure. The following part is dedicated to identifying and analyzing problems. The final chapter engages optimization of debt recovery by customs office.
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The role of EUBAM in implementing the Integrated Border Management system in Ukraine
Kulhánek, Jan ; Šír, Jan (advisor) ; Svoboda, Karel (referee)
This thesis examines the effectiveness of EUBAM in implementing Integrated Border Management in Ukraine between the years 2005 and 2019. The method chosen for this research is a case study analyzing EUBAM's projects aimed at integrated border management. The research concludes that EUBAM is most effective in projects that enable it to have a physical presence in the area. On the other hand, projects that are in essence theoretical tend to score lower. Keywords EUBAM, IBM, Ukraine, Moldova, Transnistria, Customs service, Border service
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Obligation of Importer During Import in Communication vith Customs Office
MAREŠOVÁ, Andrea
The thesis characterizes foreign trade, statistical systems of data collection, like Intrastat, and describes import and export of the Czech Republic. It specifies the Board of customs and its competences, task of the Board of customs in connection with the import of goods, issue of the customs procedure and clarification of the customs duty. The task is to describe obligations of the importer during importing goods from the EU member countries and the third countries. It proposes a procedure to achieve smooth import of goods from the point of view of necessary documents and customs procedure, for example with using electronical system e-Import or with using websites TARIC.CZ and EUR-Lex. These websites help importer to calculate the customs duty, to find out necessary documents or legal legislation.
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Corruption in the Customs Administration of the CR
Staněk, Igor ; Frič, Pavol (advisor) ; Nekola, Martin (referee)
Thesis "Corruption in the Czech Customs Administration" is focused on the issue of corruption and the causes of corrupt behaviour of Czech customs officials. The primary task of this work was to determine whether it is the disorganization of the armed force or the individual deviance which influences the level of corruption in the Czech Customs Administration more. The secondary task was to elicit the level of corruption as it is perceived by the customs officials themselves and on the basis of the acquired information to suggest some anti-corruption measures. The theory of social disorganization and the theory of social deviancy were used as the basis for this work. The data required for the decision whether it is the disorganization of the armed force or the individual deviance which influences the level of corruption in the Czech Customs Administration more and the data for the findings of the corruption level as it is perceived by the customs officials was collected from a quantitative research. This research was conducted in the form of a questionnaire that was distributed among Czech customs officials The research revealed that the main factor which increases the level of corruption in the Czech Customs Administration is the social disorganization of the armed force. The other finding from...
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Problem of CITES in the Czech republic
Trampotová, Šárka ; Toth, Štefan (advisor) ; Jan, Jan (referee)
Thesis topic is "Problem of CITES in the Czech Republic." It´s main objective is to identify the "Convention on Trade in Endangered Species of Wild Fauna and Flora" (CITES) and in case of deficiencies, propose measures to eliminate them.
The work consists of two parts - a literature review and a practical part. The literature search involves the formation, functioning, organization and legislation Convention, defines the specimens on which the Convention applies, and which may include attachments. Finally, focusing on the illegal trade of endangered species. The practical part defines the principal organs, which are in the Czech Republic operate in ensuring compliance with the Convention. Instantiates a specimen important for the Czech Republic, how they should be handled, register them and hold. Finally, the course focuses on the most important cases and controls found in the Czech Republic. In the end the results are evaluated and suggested various recommendations to improve.
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Recovery of Debts by Custom Office Náchod
Kánský, Břetislav ; Pavelka, Milan (referee) ; Musilová, Helena (advisor)
This bachelor thesis deals with problems of debt recovery by Customs office Náchod. Bachelor thesis is divided into three capitols. The first part is focused on the law requirements and the process of the tax procedure. The following part is dedicated to identifying and analyzing problems. The final chapter engages optimization of debt recovery by customs office.
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The role of AEO and APEO dutiny the Communication with Customs Office
CALTOVÁ, Beatrice
The thesis aims at the explanation of the Authorized Economic Operator (AEO) and the Approved Economic Operator (APEO) certification along with their benefits and importance when communicating with the Customs Administration. The reset of the study is information about the certification process of granting AEO and the using of benefits in practice of the Czech companies.
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