Celní správa ČR a výkon dělené správy

The subject of this bachelor thesis is to clarify the importance of customs administration, not only in the field of border control, but also especially in national matters and competences related to customs administration as a whole. In particular, this thesis deals with divided administration as one of the lesser known, yet significant, activities of the customs administration. The aim of this thesis is to characterise divided administration and to assess its impact (positive or negative) on customs administration and selected municipalities from data collected from these organisations. In order to achieve these objectives, a questionnaire was sent to the Customs Administration of the Czech Republic and to the relevant municipalities concerning quantifiable data related to divided administration, such as revenue from executions or costs associated with these executions. The feedback from these questionnaires was subsequently processed and analysed. The work succeeded in achieving its objectives. Although it found that the customs administration does not keep accurate data related to divided administration or would be costly to quantify, the relative indicators suggest a positive impact on the operation of the municipalities and the customs administration, and the municipalities surveyed are satisfied with the customs administration.