| Anotācija |
ANNOTATION
The theme of diploma thesis is “The control of customs fees in transactions with third countries”. The aims of author"s research work was to analyze the amount of customs fees, the procedures of payment, the role and procedures necessary to carry out this process.
Diploma thesis consists of an introduction, three parts, conclusions, proposals, bibliography and appendices.
The task of the given research work was to get acquainted with the conditions of charging of customs fees which affect the amount of customs fees as well as the impact on the Latvian economy of changes in laws and regulation, and to which extent these changes are familiar to both businessmen and private persons or how those persons who receive parcels from third countries are informed about these changes.
The first chapter examines the nature of the Customs, its functioning and customs fees, the protection of state internal market. This chapter also compares the sums of parcels sent in Latvian and other European Union Member States which are the objects of import duties receiving the parcels from third countries. As well as the author gives her assessment about the amounts of the fees.
The second chapter deals with the Customs laws and regulations issued both in the European Union and in the Republic of Latvia. The significance and necessity of those regulatory acts.
The third chapter deals with the applicable customs fees and the calculation of it importing goods from third countries. In this chapter the author reveals the necessity of Single Administrative Document carrying out the release of goods for free circulation. Each tax also is viewed separately.
The author examines in her diploma thesis the dynamics of customs fees during last three years and gives her opinion on the growth of the customs fees. The problems put forward in the Diploma thesis, which are examined by the author, has more to do with the amounts of customs fees, its importance and impact on the growth of national economy and how this amount affects the Latvian population.
The volume of diploma thesis is 60 pages. There are 2 tables, 6 figures, 5 appendices, 27 bibliography sources. |
