Development of Customs Fiscal Function in Latvia
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...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Riga Technical University Press
2015-08-01
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| Series: | Economics and Business |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/eb-2015-0004 |
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| _version_ | 1850038575327870976 |
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| author | Rudzītis Normunds Čevers Aldis |
| author_facet | Rudzītis Normunds Čevers Aldis |
| author_sort | Rudzītis Normunds |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-eb2f4ddbcd074ab4940e499fa7857dec |
| institution | DOAJ |
| issn | 2256-0394 |
| language | English |
| publishDate | 2015-08-01 |
| publisher | Riga Technical University Press |
| record_format | Article |
| series | Economics and Business |
| spelling | doaj-art-eb2f4ddbcd074ab4940e499fa7857dec2025-08-20T02:56:33ZengRiga Technical University PressEconomics and Business2256-03942015-08-01271232810.1515/eb-2015-0004Development of Customs Fiscal Function in LatviaRudzītis Normunds0Čevers Aldis1Riga Technical UniversityRiga Technical UniversityGlobalization 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.https://doi.org/10.1515/eb-2015-0004customs functionsexcise taxmeasurement of customs performancevalue added tax |
| spellingShingle | Rudzītis Normunds Čevers Aldis Development of Customs Fiscal Function in Latvia Economics and Business customs functions excise tax measurement of customs performance value added tax |
| title | Development of Customs Fiscal Function in Latvia |
| title_full | Development of Customs Fiscal Function in Latvia |
| title_fullStr | Development of Customs Fiscal Function in Latvia |
| title_full_unstemmed | Development of Customs Fiscal Function in Latvia |
| title_short | Development of Customs Fiscal Function in Latvia |
| title_sort | development of customs fiscal function in latvia |
| topic | customs functions excise tax measurement of customs performance value added tax |
| url | https://doi.org/10.1515/eb-2015-0004 |
| work_keys_str_mv | AT rudzitisnormunds developmentofcustomsfiscalfunctioninlatvia AT ceversaldis developmentofcustomsfiscalfunctioninlatvia |