0000000000289996
AUTHOR
Ilze Sproge
The phenomenon of family business and taxation
Our research aims to explore and understand specifics of taxation for family business. We have to appreciate the potential of small-scale entrepreneurship, social business, family sustenance farming, mutual support within communities considering neglected policy options, finding ways to reduce obstacles built by conventional conceptualizations of economics. Survivability - the necessary step to sustainability in hard times; taxation policy should have its say. The authors believe that small-scale entrepreneurship, family business is the one of the most important economy development factors political and social condition stabilization.
Production and Foreign Trade of Mineral Products in Latvia and Belarus
Latvia and Belarus are small countries with limited scope of natural resources. However, the available mineral resources play important role in production of mineral products for domestic and foreign consumption. Main goal of the paper is to characterize the role of extraction industry in national economy and mineral products trade in two neighboring countries - Latvia and Belarus. To achieve the goal, the role of mining and quarrying industry in Latvia and Belarus was identified; trade of mineral resources in Latvia was analyzed. The main trends in the development of its own mineral resources of the Republic of Belarus were identified, the role of mineral resources in the commodity structu…
Models of tax payments of performers of economic activity in Latvia
Economic theory sources widely discuss the fiscal policy, the ways of encouraging economic development, improve the welfare of people, improve employment and promote progress by fiscal instruments. On one side, it is possible to use the expenditure policy, on the other side, tax revenue can be optimised by reducing tax gaps. State officials often view self-employment as a missed opportunity deserving more focused attention. The European Union also supports this position. The question of self-employment is important for performers of economic activity. The aim of the research: on the basis of theoretical (legislative) and empirical analysis to find out advantages and disadvantages of tax pay…