Improvements to the performance of customs and tax authorities (Support for this work was Provided by the Riga Technical University through the Scientific Research Project Competition for Young Researchers No. ZP 2016/2)
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http://orcid.org/0000-0001-7720-1482
Kārlis Ketners
Alfonsas Laurinavičius
Abstract
One of the strategic goals of tax and customs authorities in the Baltic countries is to increase their efficiency and effectiveness in the use of resources. These countries therefore constantly seek solutions aimed at simplifying administrative procedures, improving and developing service quality and the business environment in general, automating internal work processes and significantly reducing the amount of manual work. The purpose of this publication is to provide critical points of contact that are common for the three Baltic countries and highlight key differences that hinder an objective comparison of the three countries with regard to their tax and customs administration and combating crime. This research aims to offer a model for assessing the effectiveness of tax and customs administrations in the Baltic countries based on factors that influence their efficiency and relative importance.
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