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Māra Pētersone 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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Section
Performance Improvement in Public Sector Organizations