Customs security in the context of the activities taken by the National Revenue Administration in Poland
Customs security in the context of the activities taken by the National Revenue Administration in Poland

Summary/Abstract: Customs security, arguably one of the key factors of the economic dimension of public security, has a multifaceted character: it is crucial for economic operators, the society, and the state. At the national level, activities in this regard are performed by, among others, the National Revenue Administration. The goal of this paper is to discuss its role and activities. The research hypothesis has been formulated as follows: the National Revenue Administration, having regard to the significance of its protective function for public security, undertakes effective measures aimed at minimising threats and ensuring protection, and, as such, plays a key role in providing customs security. The paper has been structured as follows: the first part looks at the essence of security from the perspective of economic interests; the second part refers to the role and select activities of the National Revenue Administration as a guardian of customs security. A relevant summary follows, outlining the conclusions drawn from the considerations presented. The research was based on the descriptive analysis, preceded by a review of the subject literature, as well as an in-depth analysis of domestic and EU secondary legislation.

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