Zornitsa Petkova
The Joint Operation of Institutions – Factors
for Increasing Revenue Collectibility
Summary:
Major sources of revenue for the state budget include taxes collected from the National Revenue Authority and the Customs Agency. These account for nearly 90 per cent of the revenue of the state budget. The specialist structures of the Ministry of the Interior (the General Directorate for Combating Organised Crime and the Economic Police) play an important role in minimising the losses incurred to the state budget through non-payment of customs duties on smuggled goods. This role is crucial in exercising control on excisable goods due to the large size of duties levied on them. Hence, one of the factors for improving the fiscal efficiency of customs administration and preventing and detecting customs and excise violations is the implementation of joint operations with the National Revenue Agency and the Min¬istry of the Interior.
This paper aims to assess the current condition of joint operations conducted by the Customs Authority, the NRA, and the Ministry of the Interior in order to prove their efficiency in terms of the supervision exercised by the customs authority.
