IDEAS home Printed from https://ideas.repec.org/a/vrs/ecobus/v27y2015i1p23-28n4.html
   My bibliography  Save this article

Development of Customs Fiscal Function in Latvia

Author

Listed:
  • Rudzītis Normunds
  • Čevers Aldis

    (Riga Technical University)

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.

Suggested Citation

  • Rudzītis Normunds & Čevers Aldis, 2015. "Development of Customs Fiscal Function in Latvia," Economics and Business, Sciendo, vol. 27(1), pages 23-28, August.
  • Handle: RePEc:vrs:ecobus:v:27:y:2015:i:1:p:23-28:n:4
    as

    Download full text from publisher

    File URL: https://www.degruyter.com/view/j/eb.2015.27.issue-1/eb-2015-0004/eb-2015-0004.xml?format=INT
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Luc De Wulf & José B. Sokol, 2004. "Customs Modernization Initiatives : Case Studies," World Bank Publications - Books, The World Bank Group, number 14911, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jana Hönke & Ivan Cuesta-Fernandez, 2018. "Mobilising security and logistics through an African port: A controversies approach to infrastructure," Mobilities, Taylor & Francis Journals, vol. 13(2), pages 246-260, March.
    2. World Bank & International Finance Corporation, "undated". "Doing Business in the East African Community 2011," World Bank Publications - Reports 27390, The World Bank Group.
    3. Laajaj, Rachid & Eslava, Marcela & Kinda, Tidiane, 2023. "The costs of bureaucracy and corruption at customs: Evidence from the computerization of imports in Colombia," Journal of Public Economics, Elsevier, vol. 225(C).
    4. Jorge García García & David Camilo López & Enrique Montes Uribe, 2016. "Los costos de comerciar en Colombia: aproximación basada en una comparación de precios," Coyuntura Económica, Fedesarrollo, vol. 46(2), pages 75-139, December.
    5. Thomas Cantens, 2010. "Is it Possible to Reform a Customs Administration?: The Role of the Customs Elite on the Reform Process in Cameroon," WIDER Working Paper Series wp-2010-118, World Institute for Development Economic Research (UNU-WIDER).
    6. Finger, J. Michael & Wilson, John S., 2006. "Implementing a WTO agreement on trade facilitation : what makes sense ?," Policy Research Working Paper Series 3971, The World Bank.
    7. J. Michael Finger & John S. Wilson, 2007. "Implementing A Trade Facilitation Agreement In The Wto: What Makes Sense?," Pacific Economic Review, Wiley Blackwell, vol. 12(3), pages 335-355, August.
    8. Luc De Wulf & José B. Sokol, 2005. "Customs Modernization Handbook," World Bank Publications - Books, The World Bank Group, number 7216, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:ecobus:v:27:y:2015:i:1:p:23-28:n:4. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.