Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  differentiated non-taxable allowance
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Taxation methods as a solution of social problems in Latvia

100%
Andreeva Т.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
|
2017
|
issue 465
9-20
EN
The article is devoted to the study of the problems of state regulations in the field of taxation. The purpose of this article is to analyse distributing and stimulating functions of taxes taking into account the actual situation in the discussed field. The article analyzes such issues as the increase of contributions in social insurance, changes in personal income tax, the use of stimulation function of value added tax. Special attention is paid to the introduction of differentiated non-taxable allowance and tax of solidarity in Latvia. A differential personal allowance means that not all taxpayers will have the same level of personal allowance, as its level will be set according to the taxpayer’s level of income. The purpose of the introduction of solidarity tax is to reduce the regressivity of the taxation for the recipients of high levels income.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.