Customs and tax evasions

The batchelor thesis is focused on customs and tax evasion. It is divided into two thematic parts. The first part describes the general customs regulations, their development and compares the view of violation of customs regulations in selected countries. The second part focuses on the excise tax, contains a general description of the mechanism and than focuses on evasion of excise duty. End of this part analyses the impact of tax evasion on public finances. In conclusion is description of environmental tax