Development of Customs Fiscal Function in Latvia

• Authors: Normunds Rudzītis , Aldis Čevers
• Languages of publication: EN

Abstracts

EN

Globalization of the world economy and increased international trade in economic development of countries seriously affect Customs Services and changes customs functions. Moreover, the measurement efficiency and effectiveness of Customs Services are determined based on an accurate identification of the customs functions to be performed and on the basis of the amount of dynamic analysis. The article shows that significant reduction of the customs fiscal function is identified in the period when Latvia joined the EU Customs Union. The reduction took place due to the country’s efforts to improve business environment and strengthen the competitiveness of enterprises, as well as to improve tax administration system.

Keywords

EN

Customs functions; excise tax; measurement of customs performance; value added tax

• Publisher: Sciendo
• Journal: Economics and Business
• Year: 2015
• Volume: 27
• Issue: 1
• Pages: 23-28

Dates

published

2015-08-01

online

2015-11-05

Contributors

author

Normunds Rudzītis

• Riga Technical University

author

Aldis Čevers

• Riga Technical University

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Identifiers

DOI

10.1515/eb-2015-0004