PSY SŁUŻBOWE W SŁUŻBIE CELNO-SKARBOWEJ
SERVICE DOGS IN THE CUSTOMS AND FISCAL SERVICE

Summary/Abstract: Background: The article examines selected legal and organisational aspects of the service dogs' deployment in the Customs and Fiscal Service, which is a uniformed and armed formation of the National Revenue Administration (KAS). The article addresses issues related to, among other things, the specialisations of service dogs, their number, the breeds used and the work/service performance. Research purpose: The research objective is to determine whether service dogs deployed during customs and fiscal inspections, together with their handlers from the Customs and Fiscal Service, support the performance of the tasks imposed on tax administration authorities in the area of ensuring the financial security of the Republic of Poland. Methods: The study employs legal-dogmatic, historical-legal, and predominantly empirical-analytical methods. Conclusions: The study confirms the thesis that service dogs in the Customs and Fiscal Service are an indispensable element of public revenue administration activities, particularly in the detection of tobacco products, narcotic substances, and undeclared currency. The article also identifies deficiencies in the activities of individual organisational units of the National Revenue Administration in the area under examination.

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