Abstract
This paper explores the role of the Polish National Revenue Administration (NRA) in cultural heritage protection in Poland. In this context, the challenges the civil servants and officers employed in NRA face are examined. The key question that this paper addresses is: To what extern and how organizational, legal and technical features of the NRA influence the scope and effectiveness of the NRA in the domain of combating and preventing illegal trade of art works, smuggling of art works, and other illegal activities related to cultural heritage? While the literature of the subject focuses mostly on legal issues in heritage protection, the organizational and technical challenges are only rarely discussed. Against the backdrop of the literature on the subject, legal acts analysis, expert interviews, this paper adds to the discussion.
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Dworzecki, J., Nowicka, I. (2023). Customs and Their Role in Cultural Heritage Protection: The Case of Poland. In: Visvizi, A., Troisi, O., Grimaldi, M. (eds) Research and Innovation Forum 2022. RIIFORUM 2022. Springer Proceedings in Complexity. Springer, Cham. https://doi.org/10.1007/978-3-031-19560-0_72
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DOI: https://doi.org/10.1007/978-3-031-19560-0_72
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