THE ROLE OF CUSTOMS SERVICE IN ECONOMIC DEVELOPMENT
Abstract
In this article we address some of the most important issues related to custom: its functioning, its impact on budget revenues in Kosovo, the method of revenue collection, revenue classification, participation of customs revenues in total revenues and other aspects of fiscal character. Also, other customs functions as instruments of accomplishing other political and economic policies are mentioned in this paper. Special attention is given to regulation and its harmonization with EU directives and other customs standards in the region and beyond. CEFTA agreement is especially mentioned, its impact and role in elimination of non-tariff barriers and market liberalization of signatory countries of this agreement as a step forward for connection in regional and EU integration processes.
Keywords
Public revenues, excise, customs tax, VAT.
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