Development of Customs Fiscal Function in Latvia
DOI:
https://doi.org/10.1515/eb-2015-0004Keywords:
Customs functions, excise tax, measurement of customs performance, value added taxAbstract
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.References
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Chevers, A. (2013) Definitions of customs functions in the contex of economic integration and Globalization. Customs Scientific Journal CUSTOMS. ROCB & RTCs European Region, no. 2.
Dišlers, K. Ievads administratīvo tiesību zinātnē. Tiesu nama aģentūra, 2002., 246 lpp.
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Grozījumi likumā Par pievienotās vērtības nodokli, 22.10.2009., spēkā no 01.12.2009. Retrieved: http://likumi.lv/doc.php?id=200328
Andrejeva, V., Ketners, K., Valsts ieņēmumu teorijas pamati, 56.p., RTU, Rīga, 2008.
Baramzin, S.V. Upravleniye kachestvom tamozhennoy deyatelnostiyu. 2001. Moskva. s.169-176.
Chevers, A. (2013) Definitions of customs functions in the contex of economic integration and Globalization. Customs Scientific Journal CUSTOMS. ROCB & RTCs European Region, no. 2.
Dišlers, K. Ievads administratīvo tiesību zinātnē. Tiesu nama aģentūra, 2002., 246 lpp.
Gulbis, A., Čevers, A. “Muitas darbības pamati” RTU, Rīga, 2010., 27.-31. lpp.
Keen, M. (2003). Changing Customs: Challenges and Strategies for the Reform of Customs Administration. Washington, D.C: International Monetary Fund.
Komisijas ziņojums padomei un Eiropas parlamentam. Septītais ziņojums saskaņā ar 12. pantu Regulā (EEK, Euratom) Nr. 1553/89 par PVN iekasēšanu un kontroles procedūrām. Brisele, 2014.,COM(2014)69 final
Kosenko, V.P., Oposhnyan L.I. Osnovy teorii effektivnosti tamozhennogo dela M.: RTA, 2006.
Lane, M. (1998). Customs Modernization and the International Trade Superhighway. Westport, Conn.: Quorum Books.
Report concerning Special Report No 13/2011 of the Court of Auditors entitled 'Does the control of customs procedure 42 prevent and detect VAT evasion?' (C7-0019/2012 - 2012/2010(DEC)) 18.12. 2012.
State Revenue Service of the Republic of Latvia. Statistics and performance results. Retrieved: https://www.vid.gov.lv/default.aspx?tabid=11&id=52&hl=1 Access: 02.09.2014.
Estonian Tax and Customs Board, Statistics. (2007 -2013) Retrieved: http://www.emta.ee/index.php?id=14183 Access: 02.09.2014.
Ministry of Finance of the Republic of Lithuania. Annual consolidated financial statements. (2007-2013) Retrieved: http://www.finmin.lt/finmin.lt/failai/Turto_valdymo_departamentas/Konsolid_ataskaitos/Valstybes.PDF. Access: 02.09.2014.
Widdowson, D. (2007) The Changing World of Customs: Evolution or Revolution. World Customs Journal. Volume 1, Number 1, March, pp. 31-37.
de Wulf, L. & Sokol, J.B. (2004). Customs Modernization Initiatives: Case Studies. Washington, D.C.: World Bank.
PADOMES REGULA (EEK) Nr. 2913/92 (1992. gada 12. oktobris) par Kopienas Muitas kodeksa izveidi, Retrieved: http://eurlex.europa.eu/legal.content/LV/TXT/HTML/?uri=CELEX:31992R2913&qid=1404976235927&from=LV
International Convention on the Simplification and Harmonization of Customs Procedures (The Revised Kyoto Convention), Retrieved: http://www.wcoomd.org/en/topics/facilitation/instrument-andtools/conventions/pf_revised_kyoto_conv/kyoto_new.aspx
Grozījumi likumā Par pievienotās vērtības nodokli, 22.10.2009., spēkā no 01.12.2009. Retrieved: http://likumi.lv/doc.php?id=200328
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05.11.2015
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Copyright (c) 2015 Normunds Rudzītis, Aldis Čevers (Author)
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Rudzītis, N., & Čevers, A. (2015). Development of Customs Fiscal Function in Latvia. Economics and Business, 27(1), 23-28. https://doi.org/10.1515/eb-2015-0004
