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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 Lockwod, B., De Meza, D., & Myles, G. (1995). On the European Union VAT

1 Introduction Due to its revenue-raising potential, value-added tax (VAT) has become one of the most popular tax levies in the world. According to the statistics of the Organisation for Economic Co-operation and Development (OECD), the number of countries applying VAT increased from 10 in 1969 to 166 in 2016. As a result, VAT generates currently about one-fifth of global tax revenue. As is often indicated in the economic literature, VAT prevalence is a testament to its important virtues, such as efficiency, relative neutrality, simplicity, transparency

? . 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. Aizenman, J. & Jinjarak, Y. (2008). The collection efficiency of the Value Added Tax: Theory and international evidence. Journal of International Trade and Development 17

(Incl. Retail Trade) and Value Added Tax (VAT) Data . Available at [25 January 2018]. 6. Somun-Kapetanović, R., Resić, E., Kanlić, F. (2016). Use of administrative data for statistical purposes – challenges and perspectives in use of administrative data in business statistics of Bosnia and Herzegovina . Dumičić, K., Erjavec, N., Pejić Bach, M., Eds., Proceedings of the ISCCRO - International Statistical Conference in Croatia, Zagreb, Croatia, May 05-06 2016, Vol. 1, No. 1, Croatian Statistical

References Aizenman J. & Jinjarak Y. (2005). The Collection Efficiency of the Value Added Tax: Theory and International Evidence, NBER Working Paper No. 11539, National Bureau of Economic Research. doi: 10.3386/w11539. Andrejovská, A. & Mihóková, L. (2015), Developments of VAT Rates in EU Countries in the Context of Harmonization and Fiscal Consolidation. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis , 63(2), 487-498. Antić, D. (2014). Efficiency of a single-rate and broad-based VAT system: the case of Bosnia and Herzegovina. Financial


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.

., Nmesirionye, J. A., & Ironkwe, U. I. (2018). Analysis of the impact of value added tax on total federally collected revenue in Nigeria (1994–2012). A Paper presented at the 8th Annual Int’l Conference of AFRA held in December 2018 at UNICAL. Nmesirionye, J. A., Nwawuru, C. E., & Ekwuruke, H. (2018). Analysis of the impact of federally collectable taxes on economic growth of Nigeria (2000–2015). A Paper presented at the 8th Annual Int’l Conference of AFRA held in December 2018 at UNICAL. Okafor, R. G. (2012). Tax revenue generation and Nigerian economic development

References Bogetić, Ž., Hassan, F. (1993). Determinants of Value-Added Tax Revenue . Washington: The World Bank. Cnossen, S. (2003). How Much Tax Coordination in the European Union? International Tax and Public Finance , 10(6), 625–649. Czech Statistical Office. (2014a). Consumer Price Indices (User’s methodological manual) . Retrieved February 11, 2015, from$File/manual_isc_2014en.pdf . Czech Statistical Office. (2014b). Inflation, Consumer Prices . Retrieved February 10, 2015, from http

. Retrieved from [accessed Mar 2020] Civil Code, Dziennik Ustaw [Journal of Laws], no. 16, item 93 with amendments, 23.4.1964. CoinMarketCap (2020), ‘All cryptocurrencies,’ 14 March. Retrieved from [accessed 14 Mar 2020] Constitution of the Republic of Poland, Dziennik Ustaw [Journal of Laws], no. 78, item 483, 2.4.1997. Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, OJ L