PROFESSIONAL knowledge:
At the concept level:
1. Basic principles of economics, methods of statistical analysis.
2. Theory, history and basic principles of tax administration.
3. Macroeconomic and microeconomic process patterns.
4. Factor interactions in economics.
5. Fiscal policy.
6. National budget and how it is shaped.
7. Computer software.
8. Hierarchy of policy documents and laws.
9. Nature and methodology of transfer pricing.
10. Natural and legal persons, their economic and financial activities.
11. Commercial transactions and their legal framework.
12. Insolvency and its process.
13. Business planning.
14. Administrative law.
15. Criminal law.
16. Marketing.
17. Principles and methods of taxpayer education.
18. Document execution requirements.
19. International cooperation.
20. Nature of logistics: environment, activities.
21. Terrorism and its development trends.
At the level of understanding:
1. Other economies.
2. Global processes of monetary and financial cooperation and integration and their impact on public and business finance.
3. Qualitative and quantitative methods of economic analysis.
4. Types of taxation, their classification, breakdown by budget and taxpayers.
5. Functions of taxation in the economy.
6. Financial reports.
7. Structure of the tax system, regulatory framework for tax administration.
8. Tax credits, special tax regimes.
9. Types of tax, regimes, exemptions.
10. Composition, structure, formation and significance of operating costs.
11. Choosing the optimal business option in a resource-constrained environment.
12. Nature, principles, forms, methods, objects, regulatory enactments, chart of accounts.
13. Annual report, principles for its preparation.
14. Types, classification, likelihood and impact of risks.
15. Risk management process.
16. Administrative process in the institution.
17. Internal and external audit.
18. Nature and methods of organising taxpayer consulting.
19. Foreign experience and Latvian practice in tax consulting.
20. International economic relations.
Foreign trade, its policies.
21. Nature and rights of the European Union, its institutions.
22. Basic principles, functions and legal framework of customs.
23. International business opportunities.
24. Single market and its working principles.
25. Documents needed to conclude and implement foreign trade transactions.
26. International conventions on taxation and customs.
27. Supply chains and their basic principles.
At the level of use:
1. Methods for selecting and analysing information.
2. Key government finance statistics, their impact on the economy and on business finance.
3. Application of analytical methods.
4. Tax burden, its calculation.
5. Principles of tax flow analysis.
6. Nature of tax debts and principles of analysis.
7. Forecasting methods and tools.
8. Factors affecting tax revenue.
9. Economic models (functions), their applications and software.
10. Latvian tax administration, operation of the State Revenue Service.
11. Basic principles of legislative drafting.
12. Principles and procedures for preparing proposals.
13. Procedures for applying national and international tax laws and regulations.
14. Calculating taxes.
15. National and international tax laws and regulations.
16. Tax returns, information returns.
17. Preparing tax returns.
18. Financial analysis methods.
19. Organisation and characteristics of financial and cash turnover.
20. Tax risks and how to manage them.
21. Types of tax control.
22. Methods of tax control.
23. Calculation and payment of personal income tax, value added tax and corporate income tax.
24. Tax audit.
25. Calculation of the principal amount of tax due, penalties and late payment fines.
26. Taxpayer’s status.
27. Taxpayers’ rights and obligations.
28. Voluntary tax compliance.
29. Direct and indirect communication with taxpayers.
30. Taxpayer service methods.
31. International tax aspects.
32. European Union taxes law.
33. Obligations to declare goods.
34. Customs procedures and their application.
35. Nature and application of the suretyship system.
36. Rights and obligations of a customs broker, customs warehouseman, declarant, Authorised Economic Operator (AEO).
37. Security requirements and criteria for the delivery of goods under international agreements.

PROFESSIONAL skills:
1. Stay informed about tax issues and the wider economy.
2. Apply economic models to analyse and solve problems.
3. Accurately analyse information obtained.
4. Draw conclusions about the impact of taxation on the economy.
5. Draw key lessons on the nature and contribution of taxation to society.
6. Identify target groups and social processes affected by tax payment.
7. Assess the impact of taxation on target groups.
8. Identify the impact of taxation on social processes.
9. Analyse the impact of taxation on the economy.
10. Analyse the impact of taxes on the market.
11. Calculate the tax burden for specific taxpayers.
12. Assess the administrative burden of tax compliance.
13. Independently analyse the flow of tax payments.
14. Accurately analyse and calculate the amounts included in taxpayers’ accounts and declarations.
15. Analyse tax debts and the factors affecting them.
16. Identify the factors affecting tax revenue.
17. Identify the fiscal impact of changes in factors.
18. Prepare proposals to improve tax legislation.
19. Prepare proposals for improving the tax administration process.
20. Plan tax arrangements, incentives, rebates, special regimes in line with national and international tax rules.
21. Apply the appropriate tax treatment, regime, incentives and other rules in practice.
22. Make tax calculations in accordance with national and international tax regulations.
23. Accurately prepare tax returns and necessary information returns.
24. Assess the economic and financial performance of legal and natural persons in meeting their tax obligations.
25. Understand the accounting, registration and inventory of goods, services, transactions for tax purposes.
26.
27. Understand the accounting treatment of economic transactions.
28. Identify and analyse tax risks.
29. Assess the likelihood, impact and materiality of tax risks.
30. Develop and implement measures to prevent and mitigate tax risks.
31. Check tax calculations against national and international tax rules.
32. Check tax returns and accounts and the accuracy of the information they contain.
33. Plan and choose how to control tax.
34. Evaluate the internal control system.
35. Analyse the results and effectiveness of tax control work.
36. Identify taxpayers’ needs.
37. Recommend the best solution for the taxpayer.
38. Advise taxpayers orally and in writing.
39. Identify weaknesses in the tax administration’s customer service processes.
40. Recommend solutions to address the weaknesses.
41. Orientate oneself in international and European Union law in tax and related matters, as well as in the application of tax conventions.
42.
43. Analyse the tax policy of the European Union, the European Commission’s action plans and initiatives in tax and customs matters.
44.
45. Orientate oneself in national and international customs legislation.
46. Apply customs procedures, know how to determine customs values, classify goods, determine tariffs, determine the amount of a customs debt and apply a suretyship to cover it.
47. Manage international security issues for the delivery of goods.

PROFESSIONAL competences:
1. Ability to understand economic patterns.
2. Ability to analyse and study the economy, its processes and tax implications.
3. Ability to analyse the results and explain their significance.
4. Ability to assess the tax impact on target groups.
5. Ability to assess the impact of taxes on social processes.
6. Ability to assess the tax burden on specific taxpayers.
7. Ability to assess the administrative burden of tax compliance.
8. Ability to analyse taxpayers’ tax accounts and returns.
9. Ability to assess the factors affecting a taxpayer’s tax debt.
10. Ability to forecast tax revenues in the state budget.
11. Ability to apply economic models to problem analysis and solutions.
12. Ability to navigate basic tax administration issues.
13. Ability to prepare proposals for draft legislation, methodological materials or other documents on tax and related issues.
14. Ability to choose tax regimes.
15. Ability to apply tax incentives and other rules.
16. Ability to calculate taxes.
Ability to prepare tax returns and information returns.
17. Ability to carry out inventory, recording, registration, costing and pricing of goods, services or transactions.
18. Ability to organise the taxpayer’s accounts.
19. Ability to manage tax risks.
20. Ability to implement measures to prevent or mitigate tax risks.
21. Ability to carry out tax controls.
22. Ability to perform data validation.
23. Ability to check returns and accounts.
24. Ability to audit a taxpayer.
25. Ability to calculate the basic tax debt, penalties and late payment fines.
26. Ability to interpret and apply administrative law correctly.
27. Ability to qualify administrative offences, draw up and evaluate documents relating to administrative proceedings.
28. Ability to identify taxpayers’ education and advice needs and recommend solutions, provide advice.
29. Ability to identify weaknesses in the tax administration’s customer service processes and recommend solutions.
30. Ability to provide customer service.
31. Ability to understand European Union law, the institutional framework for taxation, customs and related matters.
32. Ability to interpret and apply national and international foreign trade legislation, tax conventions and European Union law.
33. Ability to interpret and apply national and international customs legislation.
34. Ability to navigate and apply international supply chain security requirements.