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Nowadays ICT has a significant role in public administration by creating opportunities to automate a lot of manual operations. ICT plays an important role both in improving customer service in public administrations as well as internal and inter-institutional co-operation processes in public administrations that promote access to services and service quality, facilitate administrative processes for citizens and businesses and contribute to the accessibility of information. Public authority daily faces a major challenge -on the one hand to reduce labour costs and on the other hand to introduce innovations. In the implementation of both these objectives public administrations deal with a serious problem -to operate in a connected environment by involving stakeholders and at the same time to solve problems by using new working methods, tools and management models. One of the strategic objectives of tax and customs administrations is to increase resource use efficiency and effectiveness; therefore, they continuously search solutions to simplify administrative procedures, to improve and develop the quality of services provided and the business environment in general, and how to automate internal work processes and significantly reduce manual workload. This study aims to examine the structure affecting the efficiency indicators, to point out the factors which have the biggest impact on increasing effectiveness of institutions.

Abstract. The aim of this paper is to investigate performance management of the State Revenue Service (SRS) of the Republic of Latvia in the context of effective public budgeting. This article investigates performance indicators in the context of process (activity) management in tax and customs authority and examines a number of practical issues with regard to the design of management practices. Several research methods, such as analysis of academic and professional publications and logical and comparative analysis, are applied in this research. The main findings are related to the analysis of activities of SRS and could be practically implemented at SRS.

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Taxation policy is one of the main instruments which can affect some national economy sectors, ensure development of any territory by special provisions in tax laws. The current Latvian tax policy is mainly based on the continuation of the tax policy followed since the tax reform of 1995, generally the system goal was to ensure capital inflow and capital market activities, with the aim to increase foreign direct investment and promote the development of the national economy. Research of the current status of taxation policy and quality of the state budget revenue sources enabled to suggest some short-run solutions; to ensure the competitiveness of domestic supply, shifting incentives from dividends and income distribution to investments in the real economy; and also generating state revenues with the aim to reduce domestic demand. Implementation of prepared recommendations gives a premise to ensure the development of Latvian national economy and also competitiveness of Latvian tax system.