Performance Improvements of Tax and Customs Authorities. Case Study: Latvia

Business and Management 2016 [online] : 9th International Scientific Conference 2016
Māra Pētersone, Kārlis Ketners

The aim of this paper is to investigate performance management of the State Revenue Service (SRS) of the Republic of Latvia in the context of effective public budgeting. This article investigates performance indicators in the context of process (activity) management in tax and customs authority and examines a number of practical issues with regard to the design of management practices. Several research methods, such as analysis of academic and professional publications and logical and comparative analysis, are applied in this research. The main findings are related to the analysis of activities of SRS and could be practically implemented at SRS.

Keywords
New Public Management, performance, public administration, performance indicators, process man-agement, State Revenue Service
DOI
10.3846/bm.2016.01
Hyperlink
http://www.bm.vgtu.lt/index.php/bm/bm_2016/paper/view/477

Pētersone, M., Ketners, K. Performance Improvements of Tax and Customs Authorities. Case Study: Latvia. In: Business and Management 2016 [online] : 9th International Scientific Conference, Lithuania, Vilnius, 12-13 May, 2016. Vilnius: VGTU Press, 2016, pp.1-9. ISBN 978-609-457-921-9. ISSN 2029-4441. e-ISSN 2029-929X. Available from: doi:10.3846/bm.2016.01

Publication language
English (en)