Zmiany w strukturze rynku usług pośrednictwa celnego w Polsce
Changes in the structure of customs brokerage services market in Poland
Author(s): Ewa GwardzińskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: customs brokerage services; customs agencies; customs agents; tax advisors; customs policy
Summary/Abstract: The article tries to diagnose customs brokerage services market in Poland since the access of Poland to the European Union till the present time, i.e. 2015. Basically, this problem is ignored in literature. It is worth mentioning that the customs services play a dominant role in the international merchandise trade. Without the knowledge of their professional activity rules and effective customs brokerage institutions international trade in goods would be practically impossible. This article analyzes the customs brokerage services market in Poland, taking into account traditional segments of the professional customs brokerage institutions, namely customs agencies, customs agents and tax advisors.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 402
- Page Range: 104-113
- Page Count: 10