Історія розвитку митної справи в Європі: періодизація та основні тенденції
Journal Title: Lex portus - Year 2016, Vol 1, Issue 1
Abstract
У статті розглядаються особливості розвитку митної справи в Європі. Визначаються такі періоди, як митна справа часів Античності, митна справа Середньовіччя та митна справа Нового часу. Аналізуються ознаки, властиві кожному з періодів. Розглядається процес трансформації сутності мита від збору за провіз товарів до загальнодержавного податку.
Authors and Affiliations
Борис Кормич, Borys Kormych
Keywords
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