Abstract
The problem of the study is that Latvian citizens often express dissatisfaction with vehicle registration prices, speculating that these services are available at lower prices in the neighbouring countries – Lithuania and Estonia. The aim of the research: to compare and analyse vehicle registration services in the Baltic States in order to provide suggestions for the improvement of the services. The research uses general scientific research methods: the monographic and descriptive methods, the document analysis method, the comparative analysis method, the horizontal analysis, the ranking method, the logical construction method and the graphical method. Based on the cases analysed, the authors conclude that vehicle registration costs are the lowest in Lithuania, yet these costs may depend on factors such as vehicle age and technical parameters, so not always the cheapest price is reported in Lithuania. Vehicle registration costs in Estonia, regardless of any parameters, for all light vehicles are the same at 192,00 euro. The authors compared and analysed vehicle registration services in the Baltic States, evaluated the price of services and the elements included in them. The study shows that when receiving vehicle registration services in the Baltic States, the conditions and price for receiving them differ. It is mainly influenced by the tax policies and pricing strategies of each country.
Highlights
The role of the tax consulting industry in promoting tax evasion products is increasingly being examined in the Western world
The findings suggest that the lack of a private vehicle is deleterious for quality of life, raising troubling questions about inequity possibly arising when people are denied access to vehicles for economic reasons (Morris, Blumenberg, Guerra, 2020)
Vehicle registration costs are a set of payments that differs in each of the Baltic States, but the recipients of the service, each have the opportunity to assess whether the costs are reasonable
Summary
The role of the tax consulting industry in promoting tax evasion products is increasingly being examined in the Western world. Electronic vehicle registration allows dealers to immediately register vehicles sold with their national motor vehicle department on a secure, high-speed network. The aim of the research: to compare and analyse vehicle registration services in the Baltic States in order to provide suggestions for improvements in the services. The novelty of the research – the authors compared and analysed vehicle registration services in the Baltic States, the prices of the services and the elements included in them, as well as did a basic analysis for improvements in vehicle registration services. The graphical method was used to illustrate the development of vehicle registration and the differences in the prices of vehicle registration services in the Baltic States.
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