Please use this identifier to cite or link to this item:
https://doi.org/10.25143/socr.24.2022.3.062-077
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DC Field | Value | Language |
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dc.contributor.author | Zelmenis, Jānis | - |
dc.contributor.other | Law Firm “BDO Law” | en |
dc.date.accessioned | 2022-12-23T15:19:47Z | - |
dc.date.available | 2022-12-23T15:19:47Z | - |
dc.date.issued | 2022 | - |
dc.identifier.citation | Zelmenis, 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.24.2022.3.062-077 | en |
dc.identifier.issn | 2256-0548 | - |
dc.identifier.other | 62–77 | - |
dc.identifier.uri | https://dspace.rsu.lv/jspui/handle/123456789/9949 | - |
dc.description.abstract | One 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.format | Electronic | - |
dc.language.iso | en | - |
dc.publisher | Rīga Stradiņš University | en |
dc.publisher | Rīgas Stradiņa universitāte | lv_LV |
dc.relation.ispartofseries | Socrates 2022, 3 (24) | - |
dc.rights | Attribution-NonCommercial 4.0 International | * |
dc.rights | info:eu-repo/semantics/openAccess | - |
dc.rights.uri | http://creativecommons.org/licenses/by-nc/4.0/ | * |
dc.subject | Socrates 2022, 3 (24) | - |
dc.subject | freedom of establishment | en |
dc.subject | notion of economic substance | en |
dc.subject | tax disputes | en |
dc.subject | tax planning | en |
dc.subject | tax evasion | en |
dc.subject | anti-money laundering (AML) | en |
dc.subject | sanctions | en |
dc.subject | legislation on “whistleblowers” | en |
dc.title | Factors Affecting Modern Entrepreneurship and Tax Planning | en |
dc.type | info:eu-repo/semantics/article | - |
dc.identifier.doi | https://doi.org/10.25143/socr.24.2022.3.062-077 | - |
Appears in Collections: | Socrates. 2022, 3 (24) |
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Socrates-24_05_Zelmenis_062-077.pdf | 291.05 kB | Adobe PDF | View/Open |
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