This Article takes the controversial position that Treasury regulations are entitled to judicial deference under the Chevron doctrine, as clarified by the Supreme Court in the more recent Mead case, whether those regulations are promulgated pursuant to specific authority delegated in a...

Financial and economic crime is not just a destructive element for the crimes in themselves but it also influences seriously the trust of participants on the market, the trust in the rule of law and its capacity to ensure economic and social order. In this article we are trying to present from a...

The function is defined as "administrative task that someone provides regularly and organized in an institution, for a salary" or the "rank that someone has in an administrative hierarchy”. In relation to public administration, the function is a set of tasks set by law or by acts issued on the...

This chapter provides a detailed analysis of the economic, legal and public policy rationales for the application of taxes and other fiscal measures on health-related commodities. The motivation for such taxes has been more often linked to the fiscal revenues generated than to their potential...

The creation of the Customs Union between Russia, Belarus and Kazakhstan in 2010 resulted in changes not only in trade between Member States but also with third countries. The introduction of a uniform tariff, a common customs code, standardization of health, veterinary and phytosanitary...

While carrying out its tasks, the Polish customs administration collaborates with many entities – government administration authorities, local government as well as economic self-government. Constant cooperation takes place mainly with authorities and institutions whose tasks are associated...