Factors Affecting Modern Entrepreneurship and Tax Planning

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dc.contributor.authorZelmenis, Jānis
dc.contributor.otherLaw Firm “BDO Law”en
dc.date.accessioned2022-12-23T15:19:47Z
dc.date.available2022-12-23T15:19:47Z
dc.date.issued2022
dc.description.abstractOne of the guiding principles of the European Union is freedom of establishment. At the same time, due to the possibility of abuse of rights, restrictions are possible. The objective of the study is to analyse cases regarding state intervention in commercial activities of antreprenierus imposing restrictions on rights and freedoms, in order to prevent companies from abusing the principles of free establishment. The author provides justification and cases for imposing restrictions, in particular, if there is a suspicion that tax evasion, unlawful reduction of the taxable amount has taken place instead of lawful tax planning, based on which businesses are required to provide information on true beneficiaries of companies, the goals and nature of transactions, as well as discusses the acceptable depth of such restriction by regulation. Several research methods have been used in this study: historical method, analytical method and inductive method.en
dc.formatElectronic
dc.identifier.citationZelmenis, J. (2022). Factors Affecting Modern Entrepreneurship and Tax Planning. Electronic Scientific Journal of Law Socrates, 3 (24). 62–77. https://doi.org/10.25143/socr.24.2022.3.062-077en
dc.identifier.doihttps://doi.org/10.25143/socr.24.2022.3.062-077
dc.identifier.issn2256-0548
dc.identifier.other62–77
dc.identifier.urihttps://dspace.rsu.lv/jspui/handle/123456789/9949
dc.language.isoen
dc.publisherRīga Stradiņš Universityen
dc.publisherRīgas Stradiņa universitātelv_LV
dc.relation.ispartofseriesSocrates 2022, 3 (24)
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rightsinfo:eu-repo/semantics/openAccess-
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectSocrates 2022, 3 (24)
dc.subjectfreedom of establishmenten
dc.subjectnotion of economic substanceen
dc.subjecttax disputesen
dc.subjecttax planningen
dc.subjecttax evasionen
dc.subjectanti-money laundering (AML)en
dc.subjectsanctionsen
dc.subjectlegislation on “whistleblowers”en
dc.titleFactors Affecting Modern Entrepreneurship and Tax Planningen
dc.typeinfo:eu-repo/semantics/article

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