MONITORING THE TRANSPORT OF GOODS THAT ARE SUBJECT TO EXCISE TAX AND TAX SECURITY

Authors

  • Jarmila Sosedová
  • Beata Holková

Keywords:

excise tax, transport, risk, model, security

Abstract

The paper brings new perspective to the problematic of tax security and possibilities of its elimination by physical monitoring of transport in order to achieve overall increase of tax security of the transport of goods that are subject to excise tax in duty suspension in the tax area, namely in the SR and the EU.

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Published

2013-11-01

Issue

Section

Articles

How to Cite

MONITORING THE TRANSPORT OF GOODS THAT ARE SUBJECT TO EXCISE TAX AND TAX SECURITY. (2013). Perner’s Contacts, 8(3), 170-183. https://ojs-demo.upce.cz/index.php/perner/article/view/759

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