Przemyt napojów alkoholowych do Polski – ujęcie prawne i kryminologiczne
Smuggling of alcoholic beverages into Poland – legal and criminological issues

Summary/Abstract: Illegal markets for smuggled excise goods are a global problem. Smuggling alcoholic beverages is one of the most profitable spheres of economic crime. This phenomenon causes huge losses to the state budget due to non-payment of customs and excise duties, destroys jobs and makes it difficult to conduct legal business activities. Smuggling also causes other negative effects in the form of a threat to public order and social problems related to the concentration of criminal groups in a specific area. Combating smuggling is only possible if effective and efficient control, operational and strategic actions are taken to combat this practice. The aim of the study is to present the issue of smuggling of alcoholic beverages to Poland, its causes and scale, as well as the challenges related to preventing and combating this phenomenon.

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