Regulatory Framework for Operation of Latvian Tax and Customs Experts and Opportunities for Education
Finance and Tax, New Dimensions in the Development of Society: International Scientific Conference "Economic Science for Rural Development 2014" 2014
Māra Pētersone, Kārlis Ketners, Aivars Vilnis Krastiņš

In the field of customs and taxation, a well-functioning national system of taxation and customs, is not possible without specialists of the private sector. Specifics, of how tax and customs system functions, are attributed to the nature of interaction of the public and private sector, thus, linking national authorities and other stakeholders in concerted action. One of the most important aspects of education should be coordination of knowledge and qualification between the tax and customs experts, tax consultants and customs clearance agents and brokers, working in the public and private sector. The aim of the paper is to promote discussion on professional operational aspects of tax and customs clients and consultants as well as the role of the education system in these matters. Research based on comparative analysis of literature and practical experience of custom education institutions. As main result of the paper the generalized approach for satisfaction of training needs for joint tax and customs administration worked out and proposals on the improvement of training system offered.


Atslēgas vārdi
customs and tax area professions; knowledge intensive business services; Interdisciplinary approach

Pētersone, M., Ketners, K., Krastiņš, A. Regulatory Framework for Operation of Latvian Tax and Customs Experts and Opportunities for Education. No: Finance and Tax, New Dimensions in the Development of Society: International Scientific Conference "Economic Science for Rural Development 2014", Latvija, Jelgava, 24.-25. aprīlis, 2014. Jelgava: LLU, 2014, 91.-98.lpp. ISBN 978-9934-8466-0-1. ISSN 1691-3078. e-ISSN 2255-9930.

Publikācijas valoda
English (en)
RTU Zinātniskā bibliotēka.
E-pasts: uzzinas@rtu.lv; Tālr: +371 28399196