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THEORETICAL ASPECTS OF TAX POLICY AND ITS PRACTICAL STUDY
Abstract
The research aims to analyze current tax policy applying theoretical knowledge and scientific data, to reveal present problems, and to develop proposals for improvement of the tax policy in Latvia. Document and content analysis, graphical method, monographic method, structure and dynamic analysis, and logical construction method are used in the research. The tax policy exists to reconcile interests of the governments interested in charging higher taxes and the public interested in paying lower taxes. In Latvia, it is important to ensure stability of the tax legislation, stability of tax rates and tax base by considering and applying other instruments to warm up the economy and to create additional budget revenues. Many world countries currently are facing the problem that wealthy citizens employ political leverages to lobby their interests, including beneficial tax regime. In Latvia, the problem is relevant as well thus calls for a substantial solution by reviewing the overall tax policy, i.e. assessing the possibility of increasing the share of budget revenue from capital taxes, increasing the progressivity of income taxes, and reducing share of the shadow economy.
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References10
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