Customs role ensuring revenue collection

Research output: Contribution to journalArticle

Abstract

The article deals with aspects of tax administration and the Lithuanian Customs activities ensuring revenue collection. A review of strategic Customs activities is presented, expounding on the area of Customs administered taxes. The role of Customs as well as a contribution to the national and EU budget are being disclosed. One of the Customs strategic goals – to protect the society and financial interests of the European Union – is being analysed in detail. A Statistical analysis of the state budget funds of 2007-2012 collected by the Lithuanian Customs has been carried out.
Original languageEnglish
Pages (from-to)48-58
JournalEuropean international journal of science and technology
Volume2
Issue number3
Publication statusPublished - 2013

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Keywords

  • Customs
  • Customs duties
  • Taxes
  • Revenue
  • Business supervision

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