Nodokļu reforma Latvijā
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Latvijas Universitāte
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lav
Abstract
Šajā darbā tiek pētīta Latvijas nodokļu sistēma un politika, analizēta nodokļu reforma Latvijā un izstrādāti secinājumi un priekšlikumi par nodokļu reformas ieviešanu. Maģistra darba mērķis ir izpētīt nodokļu politikas ietekmi uz Latvijas tautsaimniecību, tā rezultātā atklāt pozitīvos momentus un trūkumus, lai izdarītu secinājumus un izstrādātu priekšlikumus nodokļu reformas ieviešanai Latvijā. Darbs sastāv no trīs daļām: Pirmajā daļā tiks apskatīti teorētiskie aspekti nodokļu politikas ietekmei uz valsts budžetu un uzņēmējdarbības vidi. Otrajā daļā tiks veikta nodokļu reformas Latvijā analīze. Trešajā daļā tika izvērtēti ieguvumi un zaudējumi no nodokļu reformas ieviešanas Latvijā. Pētījumā pielietotās metodes - salīdzinošā jeb komparatīvā, monogrāfiskā, ekspertu un grafiskās metodes. Maģistra darba apjoms ir 80 lapaspuses (bez pielikumiem), darbā tika izmantoti 99 literatūras avoti. Darbā ir iekļautas 11 tabulas, 15 attēli. Atslēgas vārdi: nodokļu politika, nodokļa reforma, nodokļu reforma Latvijā, nodokļu reforma Igaunijā, nodokļu reformas ieguvumi, nodokļu reformas zaudējumi.
This research paper is about Latvian taxes and tax policy. It shows analysis of the planned tax reform in Latvia and provides conclusions and suggestions for establishing the said tax reform. The goal of this study is to investigate the impact that tax policy has on Latvian economy and to describe the anticipated positive and negative effects. The research was done to conclude on what the effects of the reform will be and to provide suggestions for implementing the tax reform. This Master thesis consists of three parts: The first part examines the theoretical aspects of tax policy and how it affects national budget and business environment. The second part is analysis of the tax reform in Latvia. The third part of the paper consists of evaluating the benefits and losses of implementing the said tax reform. The following methods were used to conduct the research – comparative method, monographic method, graphical method and expert method. This research paper is 80 pages long (without appendixes) and to complete the thesis 99 sources were used. There are 11 tables and 15 images. Key words: tax policy, tax reform, tax reform in Latvia, tax reform in Estonia, the benefits of tax reform, the negative effects of tax reform.
This research paper is about Latvian taxes and tax policy. It shows analysis of the planned tax reform in Latvia and provides conclusions and suggestions for establishing the said tax reform. The goal of this study is to investigate the impact that tax policy has on Latvian economy and to describe the anticipated positive and negative effects. The research was done to conclude on what the effects of the reform will be and to provide suggestions for implementing the tax reform. This Master thesis consists of three parts: The first part examines the theoretical aspects of tax policy and how it affects national budget and business environment. The second part is analysis of the tax reform in Latvia. The third part of the paper consists of evaluating the benefits and losses of implementing the said tax reform. The following methods were used to conduct the research – comparative method, monographic method, graphical method and expert method. This research paper is 80 pages long (without appendixes) and to complete the thesis 99 sources were used. There are 11 tables and 15 images. Key words: tax policy, tax reform, tax reform in Latvia, tax reform in Estonia, the benefits of tax reform, the negative effects of tax reform.