AD ALTA
JOURNAL OF INTERDISCIPLINARY RESEARCH
profile, which reinforces the basic values of credibility,
responsibility. With this integrity profile, employees can obtain
the declaration of good behaviour. The integrity profile also
describes the attitude of the ideal employee in terms of being
confidential, honest, and a servant of the public. Another
approach proposed by Corruption Prevention and Combating
Bureau (KNAB) is to perform integrity tests during employee’s
selection process, although there is no consensus on the nature
and composition of such tests and integrity declaration or
questionnaire related to the risk incident registry for position is
more appropriate.
4 Conclusions
The vast majority of literature available on institutional or
administrative corruption in developing countries can be
described as problem reporting. Since most literature is
connected to introduction of effective and efficient customs
procedures, there is little material available that provides
analysis and solutions to the problems associated with
predicting, controlling and eliminating corruption in customs
administration. By the analysis of Latvian SRS practice the
author recommends to create integrated risk management
system, in the human resource management field
recommendation are related to improvement of the selection
process. Selecting customs officials taken incorruptibility as well
as job-specific skills and educational qualifications are into
account. These measures are in line with The Revised Arusha
Declaration on Integrity in Customs and will increase the
likelihood that corruption will be detected and punished.
Literature:
1.
Bryane, M., Ferguson, F., Karimov, A.: Do Customs Trade
Facilitation Programmes Help Reduce Customs-Related
Corruption?. World Customs Journal 2010. Available at:
http://works.bepress.com/bryane_michael/56
2.
De Wulf, L.; Sokol, J. B. (ed.).: Customs Modernization
Handbook. World Bank Publications, 2005.
3.
Guidelines for the development of a plan for the
establishment of anti-corruption measures. Riga, KNAB 2009.
4.
Hors, I.: Fighting Corruption in Customs Administration:
What Can We Learn from Recent Experiences? OECD
Development Centre Technical Paper No. 175. Paris: OECD
2001.
5.
Integrity. Available at : http://www.wcoomd.org/en/topics/i
ntegrity/overview.aspx
6.
Kolthoff, E., Macaulay, M., Anechiarico,F.: Introduction:
Integrity systems for safeguarding ethics and integrity of
governance. International Review of Administrative Sciences
2013. 79: 593. DOI: 10.1177/0020852313505800
7.
Nye, J. S.: Corruption and political development: a cost-
benefit analysis. Political Corruption: A Handbook, 2009, 61:
281.
8.
On the risk management policies of the State Revenue
Service. The State Revenue Service Order No.156, Riga,
27.01.2012.
9.
Pētersone, M.: Features of Process Management in
Customs. In: Create future: Communication, education, business:
XIV international scientific conference, Latvia, Riga, 30 May,
2013. Riga: "Business
school Turība" Ltd, 2013, p. 209-220.
ISSN: 1691-6069
10.
Petersone, M., Ketners, K.: Institutional Division of
Customs Administrations. In: Production and Cooperation in
Agriculture. Finance and Taxes: Proceedings of International
Scientific Conference" Economic Science for Rural
Development", Latvia, Jelgava. 2013. p 25-26.
11.
Petersone, M., Krastins, A.V., Ketners, K.: Advances in
Latvian Customs Education–Lessons Learned. International
Journal of Education and Information Technologies Volume 8,
2014.
12.
Pope, J.: Transparency international source book 2000
Confronting corruption: The elements of a national integrity
system. Available at http://archive.transparency.org/publicati
ons/sourcebook.
13.
Recommendation for prevention of corruption in law
enforcement, institutions. Riga, KNAB 2010.
14.
The concept of decreasing corruption in State
administration institutions and local governments. Accepted by
the Cabinet of Ministers (Order No72 (2012 of 13 February)).
15.
UNECE Recommendations and guidelines on establishing a
Single Window to enhance the efficient exchange of information
between trade and government. United Nations, New York and
Geneva 2005.
16.
Urciuoli, L., Hintsa, J., Ahokas, J.: Drivers and barriers
affecting usage of e-Customs—A global survey with customs
administrations using multivariate analysis techniques.
Government Information Quarterly, 2013, 30.4: 473-485.
17.
Wadsworth, F., Swartz, B., Wheat, J.: Corruption in The
Baltic State Region. International Business & Economics
Research Journal (IBER), 2010, 9.2.
18.
WCO Customs Risk Management Compendium, Available at
: http://www.wcoomd.org/en/topics/enforcement-and-complian
ce/instruments-and-tools/rmc.aspx
19.
WCO:
Risk Management Guide. World Customs
Organization 2003. Available at http://www.adb.org/docume
nts/events/2005/trade-facilitation/wco-risk-guide-eng.pdf.
Primary Paper Section: A
Secondary Paper Section: AE
- page 68 -