Object

Title: Taxation methods as a solution of social problems in Latvia

Creator:

Andreeva, Tatyana

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2017, Nr 465, s. 9-20

Abstrakt:

The article is devoted to the study of the problems of state regulations in the field of taxation. The purpose of this article is to analyse distributing and stimulating functions of taxes taking into account the actual situation in the discussed field. The article analyzes such issues as the increase of contributions in social insurance, changes in personal income tax, the use of stimulation function of value added tax. Special attention is paid to the introduction of differentiated non-taxable allowance and tax of solidarity in Latvia. A differential personal allowance means that not all taxpayers will have the same level of personal allowance, as its level will be set according to the taxpayer’s level of income. The purpose of the introduction of solidarity tax is to reduce the regressivity of the taxation for the recipients of high levels income

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2017

Resource Type:

artykuł

Resource Identifier:

oai:dbc.wroc.pl:36920

Language:

eng

Relation:

Wyzwania dla spójności Europy - społeczeństwo, granice, solidarność ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2017; Nr 465

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

Jun 11, 2022

In our library since:

Jun 23, 2017

Number of object content hits:

293

Number of object content views in PDF format

275

All available object's versions:

https://www.dbc.wroc.pl/publication/40798

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