Development of Customs Fiscal Function in Latvia
Normunds Rudzītis, Aldis Čevers

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.

Atslēgas vārdi
Customs functions, excise tax, measurement of customs performance, value added tax

Rudzītis, N., Čevers, A. Development of Customs Fiscal Function in Latvia. Ekonomika un uzņēmējdarbiba. Nr.27, 2015, 23.-28.lpp. ISSN 2256-0386. e-ISSN 2256-0394. Pieejams: doi:10.1515/eb-2015-0004

Publikācijas valoda
English (en)
RTU Zinātniskā bibliotēka.
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