Bringing Together Academia and Customs Professionals for Successful Customs Officer Training
2014
Aivars Vilnis Krastiņš, Māra Pētersone

The scientific monograph “Sustainable Development of Tax and Customs Administration within the EU” is a collection of articles dedicated to one scientific theme developed by the international team of authors. The monograph provides insights into the history of establishment and development of the State Revenue Service in the period of 20 years. Since many essential changes have occurred, the State Revenue Service from a bureaucratic and hierarchical organisation has developed into a modern, open and customer-centric European level service and control institution. Voluntary fulfilment of customs and tax obligations that promotes public loyalty towards tax system and the importance of successful implementation of tax policies have been stressed in many articles included in the monograph. Using modern methods of analysis of social sciences, within the monograph such issues as the performance of the Latvian state in the field of customs administration, tax administration and the fight against criminal offences have been analysed. The first paper is dedicated to the review of the development of customs and tax education, and analysis of successful cooperation between Riga Technical University and the State Revenue Service uniting academic and professional achievements. The second article provides an overview of the most essential achievements in the field of tax administration, paying particular attention to the measures aimed at reorganisation, performance improvement, introduction of risk management mechanisms, administrative load reduction and improvement of customer service quality. The third paper reviews the issues of development of the Latvian Customs Service, in turn, the fourth article is dedicated to the institutional issues regarding crack down on financial and customs offences. Analytical assessment of performance efficiency of the Latvian State Revenue Service as well as future challenges and perspectives in the three basic fields has been made in all sections. The following papers are devoted to the issues of modernisation of customs services, organisation of customs authority operations, as well as the development of education in the fields of international business relations and logistics. Separate articles consider streamlining of organisational activities using competence approach or modern organisation management methods. The existing methods for assessment of the impact of tax administration processes on tax payer behaviour have been evaluated in the book, topical problems in this field have been identified as well. Important aspects of ensuring security of customs service operations are also reviewed in the monograph.


Keywords
State Revenue Service, Tax and Customs Administration

Krastiņš, A., Pētersone, M. Bringing Together Academia and Customs Professionals for Successful Customs Officer Training. In: Sustainable Development of Tax and Customs Administration within the European Union. A.Krastiņš, K.Ketners ed. Riga: RTU Press, 2014. pp.9-29. ISBN 978-9934-10-545-6.

Publication language
English (en)
The Scientific Library of the Riga Technical University.
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