publication . Bachelor thesis . 2017

Darba samaksas aprēķināšanas kārtība un ar to saistīto nodokļu ieturēšanas nianses un analīze

Zaļupe, Sanita;
Open Access Latvian
  • Published: 01 Jan 2017
  • Publisher: Latvijas Universitāte
  • Country: Latvia
Abstract
The aim of this diploma thesis is, on the bases of the developed 2011–2014 Strategy of Tax Policy and 2015–2017 Strategy of Tax Policy, to assess issues and to develop proposals for the reduction of the labour tax burden in Latvia. Diploma’s studied types of wages, analysed deductions from the wages, assessed tax changes of the labor force, performed a comparison of the labour taxes in the Baltic states, appraised the impact of the tax changes on revenue and estimated the labour tax burden. The study identifies issues and presents proposals developed for the reduction of the high labour tax burden for residents with low income and for the future development of l...
Subjects
free text keywords: Ekonomika, Vidējā izpeļņa, IIN, VSAOI, Neapliekamais minimums
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