Building a fair, competitive and stable tax system in Latvia

Abstract

This master thesis is devoted to the role of tax advisers (lawyers, accountants, financial advisors) in building a fair tax system in Latvia in the context of the latest anti-money laundering requirements, Tax Reform in Latvia and the latest development in the European Union Tax Law. Tax professionals have responsibilities towards the society in which they live. Therefore the tax adviser’s role in this approach is to position him/herself in a balance between the taxpayer, the state and society. This positioning is neither in favor of the taxpayer nor in favor of the state, and to the contrary, a positioning that is for the common good of the society.