Identification and Mitigation of Tax Risks in the Latvian Hotel Sector

6533b7dcfe1ef96bd1272e4a

RESEARCH PRODUCT

Identification and Mitigation of Tax Risks in the Latvian Hotel Sector

subject

nodokļu riski nodokļu risku vadība IIN VSAOI Ekonomika un uzņēmējdarbība viesnīcu sektors

description

Darba autore pētījuma ietvaros veic Latvijas viesnīcu sektora nodokļu riska analīzi, lai novērtētu galvenos nodokļu riskus un izstrādātu nodokļu risku minimizēšanas risinājumus. Darba mērķis – pamatojoties uz nodokļu risku analīzes teorētiskiem aspektiem identificēt un novērtēt viesnīcu nozares nodokļu risku avotus un izstrādāt priekšlikumus nodokļu risku novēršanai. Pētījuma rezultāti parādīja, ka galvenie viesnīcu sektora nodokļu risku ietekmējošie faktori ir saistīti ar augsto nodokļu slogu un Covid-19 izraisīto krīzi. Tāpat negatīvu ietekmi uz viesnīcu sektora uzņēmumiem rada VSAOI likmes un ieņēmumu samazinājums. Ir izstrādāti priekšlikumi, kā minimizēt nodokļu riskus viesnīcu sektorā.

year	journal	country	edition	language
2022-01-01

https://dspace.lu.lv/dspace/handle/7/59043

PEPhysical Sciences and Engineering
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