On a global scale the Baltic countries are often perceived as united set of countries with similar level of the economic development and prosperity. However, comparing the performance of the tax and customs administrations in Latvia, Lithuania and Estonia and efficiency as one of its indicators several objective factors should be taken into account. These important factors include certain differences in the law enforcement, process of the tax administration, institutional affiliation of tax and customs administration, etc. In the OECD and non-OECD countries one commonly used performance indicator for tax administration is their total revenue body expenditure as a percentage of GDP. The tax and customs administrations in Latvia, Lithuania and Estonia have different organisational structures, tasks and functions, which are also determined by the areas of responsibilities and the division of competences as well as the location of the country. It is impossible to draw conclusions on the performance efficiency of some institution comparing it to another institution in other country which performs the same functions, by comparing only separate indicators.