COMPLIANCE OF THE LATVIAN PERSONAL INCOME TAX SYSTEM TO PREAMBLE OF THE SATVERSME (CONSTITUTION) OF THE REPUBLIC OF LATVIA AND INTERNATIONAL OBLIGATIONS OF THE REPUBLIC OF LATVIA

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dc.contributor.authorGrasis, Janis
dc.coverage.spatialRiga
dc.date.accessioned2024-04-24T07:30:02Z
dc.date.available2024-04-24T07:30:02Z
dc.date.issued2017
dc.description.abstractPreamble of the Satversme provides that “Latvia is a democratic, socially responsible and national state… solidarity, justice, honesty, work ethic and family are the foundations of a cohesive society.” Preamble of the Satversme is the basis for legal actions by state in order to implement it in real life for improvement of people’s welfare. Latvian personal income tax system discriminates persons with low income and employees in comparision with persons receiving income from capital. The author recommends to reform the existing flat-tax taxation system, to increase tax burden of persons, who receive their income from capital and to resume calculation of the minimum monthly amount of money required to live in Latvia.en
dc.description.statusPeer reviewed
dc.format.extent3145728
dc.identifier.citationGrasis, J 2017, COMPLIANCE OF THE LATVIAN PERSONAL INCOME TAX SYSTEM TO PREAMBLE OF THE SATVERSME (CONSTITUTION) OF THE REPUBLIC OF LATVIA AND INTERNATIONAL OBLIGATIONS OF THE REPUBLIC OF LATVIA. in CONSTITUTIONAL VALUES IN CONTEMPORARY LEGAL SPACE II : Collection of Research Papers in Conjunction with the 6th International Scientific Conference of the Faculty of Law of the University of Latvia. vol. II, University of Latvia, Riga, pp. 261-268, 6th International Scientific Conference of the Faculty of Law of the University of Latvia “Constitutional Values in Contemporary Legal Space”, Riga, Latvia, 16/11/16. < https://dspace.lu.lv/dspace/bitstream/handle/7/37224/Juristu_6_konferences_krajums_2d.pdf?sequence=1&isAllowed=y >
dc.identifier.citationconference
dc.identifier.isbn978-9934-18-230-3
dc.identifier.urihttps://dspace.rsu.lv/jspui/handle/123456789/15451
dc.identifier.urlhttps://dspace.lu.lv/dspace/bitstream/handle/7/37224/Juristu_6_konferences_krajums_2d.pdf?sequence=1&isAllowed=y
dc.language.isoeng
dc.publisherUniversity of Latvia
dc.relation.ispartofCONSTITUTIONAL VALUES IN CONTEMPORARY LEGAL SPACE II
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectsocially responsible
dc.subjectsolidarity
dc.subjectsocial justice
dc.subjectprogressive tax income
dc.subject5.5 Law
dc.subject3.1. Articles or chapters in proceedings/scientific books indexed in Web of Science and/or Scopus database
dc.titleCOMPLIANCE OF THE LATVIAN PERSONAL INCOME TAX SYSTEM TO PREAMBLE OF THE SATVERSME (CONSTITUTION) OF THE REPUBLIC OF LATVIA AND INTERNATIONAL OBLIGATIONS OF THE REPUBLIC OF LATVIAen
dc.type/dk/atira/pure/researchoutput/researchoutputtypes/contributiontobookanthology/conference

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