<abstract xmlns="http://www.w3.org/1999/xhtml"><p> 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.</p></abstract>

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.

Development of Customs Fiscal Function in Latvia

Economics and Business

This work is licensed under the Creative Commons Attribution 4.0 Public License.

{"article-title":"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...

Development of Customs Fiscal Function in Latvia

Published Online: Nov 05, 2015

Page range: 23 - 28

DOI: https://doi.org/10.1515/eb-2015-0004

Keywords
Customs functions, excise tax, measurement of customs performance, value added tax

© 2015

This work is licensed under the Creative Commons Attribution 4.0 Public License.

Development of Customs Fiscal Function in Latvia

Published Online: Nov 05, 2015

Page range: 23 - 28

DOI: https://doi.org/10.1515/eb-2015-0004

KeywordsCustoms functions, excise tax, measurement of customs performance, value added tax

© 2015

This work is licensed under the Creative Commons Attribution 4.0 Public License.

Keywords
Customs functions, excise tax, measurement of customs performance, value added tax