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About Study Course

Credit points / ECTS:2 / 3
Course supervisor:Normunds Rudzītis
Study type:Full time, Part-Time
Course level:Master's
Target audience:Juridical Science; Management Science; Civil and Military Defense
Language:Latvian
Study course descriptionFull description, Full time, Part-Time
Branch of science:Law; Civil Rights

Objective

To provide students with theoretical and practical knowledge of the conditions, solutions and challenges of administration of customs cases, and to develop students’ understanding and analytical skills in identifying criminal offences relating to fraud and evasion of taxes and customs charges in the field of customs cases.

Prerequisites

Legal Theory. Administrative Law. Administrative proceedings. Commercial Law. Economics.

Learning outcomes

Knowledge

Students have general understanding and basic knowledge in concepts, terminology of the theory of customs cases, applicable procedures and trade policy measures, including restrictions. Students understand work organisation methods and solutions, understand the requirements of regulatory enactments and solutions for their application in practice.

Skills

Students are able to analyse practical examples of administration of customs cases. Students are able to analyse conditions of application of customs procedures, express an argumented opinion, identify administrative infringements and criminal offences in the field of administration of customs cases. Students are able to explain and discuss with argumentation challenges in the practical application of the theory of customs cases with industry specialists and other persons. Students are able to integrate the obtained knowledge and make a contribution to the creation of new knowledge.

Competence

Able to demonstrate in-depth and expanded knowledge and understanding in the management of customs matters in accordance with the latest developments in customs matters, which help to anticipate and prevent risks to economic security, identify threats and prevent fraud and tax evasion through the movement of goods across the border.
Students are able to collect, analyze and evaluate information in the field of customs administration, as well as other areas of economic security in the context of the international and national professional environment and make decisions appropriate to the purpose.
Students are able to define the tasks of customs institutions, develop work plans, generate ideas, organize work, identify areas for customs development in the context of border management, coordinate cooperation, thus creating competitive results in the field of economic security.
Students are able to solve customs issues and their administration, as well as are able to conduct multidisciplinary research.

Study course planning

Planning period:Year 2024, Autumn semester
Study programmeStudy semesterProgram levelStudy course categoryLecturersSchedule
Economic security, EDNM 3Master’sRequired
Planning period:Year 2025, Spring semester
Study programmeStudy semesterProgram levelStudy course categoryLecturersSchedule
Economic security, EDMz 1Master’sRequiredNormunds Rudzītis