文章基本信息

标题：Latvijos savivaldybių finansavimo problemos mokesčių politikos kontekste
其他标题：Problems of financial provision at the Latvian municipalities in the tax policy context
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作者：Anita Puzule ; Erika Zubule
期刊名称：Taikomoji Ekonomika: Sisteminiai Tyrimai
印刷版ISSN：1822-7996
电子版ISSN：2335-8742
出版年度：2015
卷号：9
期号：2
页码：91-105
DOI：10.7220/AESR.2335.8742.2015.9.2.6
出版社：Vytautas Magnus University
摘要：The research aims to raise the problems of the local municipalities in Latvia that are related to a lack of financial resources. An active use of the tax policy to ensure the municipal finances in Latvia is examined in the paper. The authors have investigated the current situation and, using the ideas and experience of the other countries, have elaborated the recommendations on how to successfully adapt the tax policy to the current Latvian conditions in order to improve the financial capacity of the local municipalities thus raising their interest to support the entrepreneurship.
关键词：corporate income tax; local government budget; municipal taxes; personal income tax; property tax.