Models of tax payments of performers of economic activity in Latvia

Abstract

Economic theory sources widely discuss the fiscal policy, the ways of encouraging economic development, improve the welfare of people, improve employment and promote progress by fiscal instruments. On one side, it is possible to use the expenditure policy, on the other side, tax revenue can be optimised by reducing tax gaps. State officials often view self-employment as a missed opportunity deserving more focused attention. The European Union also supports this position. The question of self-employment is important for performers of economic activity. The aim of the research: on the basis of theoretical (legislative) and empirical analysis to find out advantages and disadvantages of tax payments of performers of economic activity in Latvia.