Estonia is a member of the European Union and is one of the border states of the EU; therefore, Estonia plays an important role in the implementation and further development of the Union's customs policy decisions. In order for all of this to work, the customs officer must be qualified and...

The aim of this paper is to empirically estimate the optimal level of alcohol taxes for Estonia on externality as well as fiscal grounds. For this purpose, a static general-equilibrium model with a representative agent was used. Simulation results showed that raising alcohol taxes a certain...

In Estonia, since 2001 the function of the enforcement of public law claims, such as fines or taxes, has been transferred to freelance bailiffs. The intention was to create profit motives for private enforcers to increase the effectiveness of the enforcement system. In this paper it is shown...