Nodokļu optimizācija, izvairīšanās no nodokļu nomaksas un tā ietekme uz budžeta ieņēmumiem Latvijā

6533b872fe1ef96bd12d32ed

RESEARCH PRODUCT

Nodokļu optimizācija, izvairīšanās no nodokļu nomaksas un tā ietekme uz budžeta ieņēmumiem Latvijā

Elīna Pīrāga-berjoza

subject

nodokļu apiešana izvairīšanās no nodokļiem valsts budžets ofšori Ekonomika nodokļu ieņēmumi

description

Nodokļi nodrošina valsts funkciju izpildi un ir galvenais ienākumu avots, bet situācijā, kad nodokļu ieņēmumi samazinās dēļ nodokļu izvairīšanās, it īpaši ekonomiskās krīzes apstākļos, tas atstāj būtisku ietekmi uz valsts budžetu un tā ieņēmumiem. Tas liedz iespēju valstij pilnā apmērā nodrošināt pakalpojumus sabiedrībai un ieguldīt līdzekļus valsts attīstībā. Maģistra darba mērķis ir pamatojoties uz zinātnisko literatūru un statistikas datiem, novērtēt un izpētīt nodokļu optimizācijas un izvairīšanās no nodokļiem ietekmi uz Latvijas valsts budžetu, kā arī izstrādāt priekšlikumus lai samazinātu un novērstu izvairīšanos no nodokļu maksāšanas. Darba gaitā autore secina, ka lielākie zaudējumi no izvairīšanās no nodokļiem valsts budžetā rodas tieši no darbaspēku nodokļu nemaksāšanas, pievienotās vērtības nodokļa krāpniecības un no agresīvas nodokļu politikas pielietošanas, novirzot peļņu uz zemu nodokļu jurisdikcijām.

year	journal	country	edition	language
2018-01-01

https://dspace.lu.lv/dspace/handle/7/38812

PEPhysical Sciences and Engineering
- PE2Fundamental Constituents of Matter
  - PE2_1Theory of fundamental interactions
  - PE2_2 Phenomenology of fundamental interactions
  - PE2_3Experimental particle physics with accelerators
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  - PE2_6Nuclear, hadron and heavy ion physics
  - PE2_8Gas and plasma physics
  - PE2_5Classical and quantum physics of gravitational interactions
  - PE2_7Nuclear and particle astrophysics
  - PE2_9 Electromagnetism
  - PE2_10Atomic, molecular physics
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  - PE2_18Equilibrium and non-equilibrium statistical mechanics: steady states and dynamics
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  - PE2_17Metrology and measurement
  - PE2_16Non-linear physics
  - PE2_12Optics, non-linear optics and nano-optics
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- PE1Mathematics
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LSLife Sciences
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  - LS1_12Protein design
  - LS1_13Early translational research and drug design
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  - LS1_10Synthetic biology
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  - LS4_1Organ and tissue physiology and pathophysiology
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  - LS4_3Physiology of ageing
  - LS4_2Comparative physiology
  - LS4_5Non-hormonal mechanisms of inter-organ and tissue communication
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  - LS4_7Nutrition and exercise physiology
  - LS4_8Impact of stress (including environmental stress) on physiology
  - LS4_9Metabolism and metabolic disorders, including diabetes and obesity
  - LS4_10The cardiovascular system and cardiovascular diseases
  - LS4_11Haematopoiesis and blood diseases
  - LS4_12Cancer
  - LS4_13Other non-communicable diseases (except disorders of the nervous system and immunity-related diseases)
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  - LS3_5Cell signalling and signal transduction, exosome biology
  - LS3_6Organelle biology and trafficking
  - LS3_7Mechanobiology of cells, tissues and organs
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  - LS3_9Cell differentiation, formation of tissues and organs
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  - LS3_17Theoretical modelling in cellular, developmental and regenerative biology
  - LS3_16Functional imaging of cells and tissues
  - LS3_1Cell cycle, cell division and growth
  - LS3_2Cell senescence, cell death, autophagy, cell ageing
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  - LS5_1Neuronal cells
  - LS5_3Neural development and related disorders
  - LS5_5Neural networks and plasticity
  - LS5_10Ageing of the nervous system
  - LS5_11Neurological and neurodegenerative disorders
  - LS5_12Mental disorders
  - LS5_7Sensory systems, sensation and perception, including pain
  - LS5_13Nervous system injuries and trauma, stroke
  - LS5_14Repair and regeneration of the nervous system
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  - LS5_16Systems and computational neuroscience (e.g. modelling, simulation, brain oscillations, connectomics)
  - LS5_18Innovative methods and tools for neuroscience
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  - LS5_9Neural basis of cognition (e.g. learning, memory, attention, emotions, speech)
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  - LS5_8Neural basis of behaviour (e.g. sleep, consciousness, addiction)
  - LS5_4Neural stem cells
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  - LS7_8Effectiveness of interventions, including resistance to therapies
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  - LS9_5Food biotechnology and bioengineering
  - LS9_6Marine biotechnology and bioengineering
  - LS9_7Environmental biotechnology and bioengineering
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SHSocial Sciences and Humanities
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