ENThe hereby article discusses selected problems related to TACIS programme (Technical Assistance for the Central Independent States) with reference to the development of post-Soviet states. The allocation of TACIS programme resources in the period of 1991-2006 has been presented. Additionally, the article covers problems of programme efficiency in Russia, as well as the cross-border dimension of the programme (TACIS CBS) based on the example of Neighbourhood Programmes for Poland – Latvia – the Russian Federation (Kaliningrad district) and Poland – Byelorussia – Ukraine.