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Options in the Internal Market. Studies in Contemporary Economics. Springer Science & Business Media. Jurušs, M. (1999). Theoretical Aspects of Improvement of Tax System. Doctoral thesis. Riga: RTU. Jennings, C. (2010). The EU VAT System-Time for a New Approach? International VAT Monitor, 21(4), p. 257. Keen, M. (2000). Vivat, Cvat and All that: New Forms of Value-Added Tax for Federal Systems. IMF Working Paper No. 00/83. Retrieved from https://papers.ssrn.com/sol3/papers.cfm?abstract_id=879610 Lockwod, B., De Meza, D., & Myles, G. (1995). On the European Union VAT

? . International Studies Program, working paper 06-17, 2006, Georgia State University. Bogetic, Z. & Hassan, F. (1993). Determinants of Value-Added Tax Revenue. A Cross-Section Analysis . The World Bank, working paper 1203, Europe and Central Asia Country Department. Boiciuc, I. (2015). The effects of fiscal policy shocks in Romania. A SVAR Approach. Procedia Economics and Finance , 32 (2015) 1131-1139, Elsevier. Brașoveanu, L.O. & Brașovanu, I. (2008). The Correlation between Fiscal Policy and Economic Growth. Theoretical and Applied Economics , 7(7), 19-26. de Castro

References Advani, A., Elming, W., Shaw, J. (2015). How long-lasting are the effects of audits? Tax Administration Research Centre, Discussion Paper: 011-15, HM Revenue & Customs. Agostini, C. A. & Martinez, C. (2014). Response of Tax Credit Claims to Tax Enforcement: Evidence from a Quasi-Experiment in Chile. Fiscal Studies 35(1) , 41-65. https://doi.org/10.1111/j.1475-5890.2014.12022.x Aizenman, J. & Jinjarak, Y. (2008). The collection efficiency of the Value Added Tax: Theory and international evidence. Journal of International Trade and Development 17

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.

). Methodological annex for measuring tax gaps 2013 . Retrieved from https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/249541/131009_MTG_2013_Annex.pdf International Monetary Fund (2013). United Kingdom: Technical Assistance Report – Assessment HMRCs Tax Gap Analysis. Retrieved from https://www.imf.org/external/pubs/ft/scr/2013/cr13314.pdf International Monetary Fund (2014a). Republic of Estonia: Revenue Administration Gap Analysis Program – The Value Added-Tax Gap. Retrieved from https://www.imf.org/external/pubs/ft/scr/2014/cr14133.pdf