Graduates of the study program, who have obtained the Qualification of Tax Economist, are able:
– to plan, conduct and coordinate the work of tax administration units and departments;
– to collect information about developments in economy as a whole and in tax administration in particular, collect research documentation and forecasts for tax purposes;
– to systematize tax legislation, regulations and rules and informational materials on tax issues;
– to analyse the flow of tax payments, to make the data analysis of statements and tax returns and to analyse the factors or circumstances that may lead to tax debts;
– to interpret, formulate and define the objectives, to make decisions about the best solution for reaching the aims, to forecast the financial outcomes of the decisions made;
– to advise taxpayers on issues concerning application of taxes, fees and other mandatory charges in compliance with the regulatory framework;
– to write letters and receive explanations from competent institutions on taxation issues;
– to draw draft regulations and methodological materials;
– to conduct tax payment audit for physical persons and juridical entities;
– to perform risk analysis of taxpayers with the aim to identify taxable objects for tax control, to assess the data credibility of tax returns and statements;
– to analyse the results and efficiency of tax control.
Upon completion of the study program, the graduates, who have obtained the Qualification of Head of a Structural Unit of a Customs Office, are able:
– to manage structural units of customs offices;
– to plan, manage and coordinate the performance of structural units of customs offices;
– to observe and apply optimal approaches and methods of management in compliance with customs and tax legislation;
– to apply the requirements of international, regional and national customs legislation;
– to be informed of the EU and national customs policy issues;
– to use the harmonized commodity system, to apply the procedure of customs payments,
– to perform risk analysis, as well as demonstrate their understanding of the auditing principles;
– to plan, carry out and manage customs clearance procedure and control measures;
– to use the information systems of State Revenue Service of the Republic of Latvia;
– to make decisions concerning the movement of goods across the customs border and the application of customs control measures.