The Evaluation of Microenterprise Tax Regime Efficiency in Latvia
In: Proceedings of the 2017 International Conference "Economic Science For Rural Development", Jelgava, LLU ESAF, No. 46, pp. 317-328, ISBN 978-9984-48-262-0, 27-28 April 2017
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In: Proceedings of the 2017 International Conference "Economic Science For Rural Development", Jelgava, LLU ESAF, No. 46, pp. 317-328, ISBN 978-9984-48-262-0, 27-28 April 2017
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Working paper
The object of research is microenterprises in Latvia. One of the most problematic places is the constant tightening of fiscal measures in relation to existing and newly created microenterprises. Including the increase since 2017, the rate of turnover tax from 9 to 15% for enterprises with annual turnover of up to 40 thousand EUR. This creates conditions for the closure of a part of microenterprises or the departure of their owners to the informal sector, which is already happening. Taking into account that in Latvia every fifth inhabitant is subject to the risk of poverty (in 2015 – 21.8% of the population), a reduction in the incomes of families that have lost microbusiness can lead to the growth of the poor.The research uses methods of comparative analysis of indicators of state statistics, the Register of Enterprises and other sources, which revealed both positive and negative aspects of microbusiness in Latvia. Particular attention is paid to the activities of microenterprises, which make a significant contribution to the economy of the country. In 2016, microenterprises employed about 248.57 thousand people or more than a third (35.2%) of employees of all Latvian enterprises.The research results show that at least 20% of the able-bodied population is engaged in business in Latvia. Such large share is associated with the arrival of former employees in the microbusiness. However, not all of them are ready to develop their business, which follows from the small amount of tax revenues to the state budget from microenterprises. For many of them, the goal of profit is not a priority, which goes against the established paradigm. However, they provide the livelihoods of their families, which legislators should take into account ; Показано, що віртуалізація не тільки змінила структуру економіки в бік сфери послуг, а й витісняє зі сфери виробництва найманих працівників, змушених переходити в розряд дрібних підприємців. Проведено порівняння підприємств і підприємців в Латвії. Доведено, що основну мету будь-якого підприємництва – отримання прибутку – мікропідприємства не досягають, але забезпечують робочі місця і існування своїх сімей ; Показано, что виртуализация не только изменила структуру экономики в сторону сферы услуг, но и вытесняет из сферы производства наемных работников, вынужденных переходить в разряд мелких предпринимателей. Проведено сравнение предприятий и предпринимателей в Латвии. Доказано, что основной цели любого предпринимательства – получения прибыли – микропредприятия не достигают, но обеспечивают рабочие места и существование своих семей
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The object of research is microenterprises in Latvia. One of the most problematic places is the constant tightening of fiscal measures in relation to existing and newly created microenterprises. Including the increase since 2017, the rate of turnover tax from 9 to 15% for enterprises with annual turnover of up to 40 thousand EUR. This creates conditions for the closure of a part of microenterprises or the departure of their owners to the informal sector, which is already happening. Taking into account that in Latvia every fifth inhabitant is subject to the risk of poverty (in 2015 – 21.8% of the population), a reduction in the incomes of families that have lost microbusiness can lead to the growth of the poor.The research uses methods of comparative analysis of indicators of state statistics, the Register of Enterprises and other sources, which revealed both positive and negative aspects of microbusiness in Latvia. Particular attention is paid to the activities of microenterprises, which make a significant contribution to the economy of the country. In 2016, microenterprises employed about 248.57 thousand people or more than a third (35.2%) of employees of all Latvian enterprises.The research results show that at least 20% of the able-bodied population is engaged in business in Latvia. Such large share is associated with the arrival of former employees in the microbusiness. However, not all of them are ready to develop their business, which follows from the small amount of tax revenues to the state budget from microenterprises. For many of them, the goal of profit is not a priority, which goes against the established paradigm. However, they provide the livelihoods of their families, which legislators should take into account ; Показано, що віртуалізація не тільки змінила структуру економіки в бік сфери послуг, а й витісняє зі сфери виробництва найманих працівників, змушених переходити в розряд дрібних підприємців. Проведено порівняння підприємств і підприємців в Латвії. Доведено, що основну мету будь-якого підприємництва – отримання прибутку – мікропідприємства не досягають, але забезпечують робочі місця і існування своїх сімей ; Показано, что виртуализация не только изменила структуру экономики в сторону сферы услуг, но и вытесняет из сферы производства наемных работников, вынужденных переходить в разряд мелких предпринимателей. Проведено сравнение предприятий и предпринимателей в Латвии. Доказано, что основной цели любого предпринимательства – получения прибыли – микропредприятия не достигают, но обеспечивают рабочие места и существование своих семей
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Latvijā kopš 2010.gada ir spēkā LR Mikrouzņēmumu nodokļu likums, kura ieviešanas mērķi bija veicināt uzņēmējdarbības attīstību un mazināt to administratīvo slogu. Tāpēc maģistra darba mērķis ir izpētīt mikrouzņēmuma nodokļa regulējumu Latvijā un līdzīgu regulējumu ārvalstīs, izvērtēt mikrouzņēmuma nodokļa regulējuma ietekmi uz uzņēmējdarbības attīstību un uzņēmējdarbības administratīvo slogu, izvērtēt tā ietekmi uz uzņēmuma saimnieciskās darbības rezultātu, kā arī sniegt priekšlikumus mikrouzņēmuma nodokļa regulējuma uzlabošanai. Pētījuma rezultātā tika noskaidrots ārvalstu "mikrouzņēmuma" definīcijas, analizēti mikrouzņēmumu regulējums Latvijā, Francijā un Rumānijā, novērtēts mikrouzņēmumu nodokļu maksātāja administratīvais slogs Latvijā. Pamatojoties uz pētījuma rezultātiem, izstrādāti priekšlikumi mikrouzņēmuma regulējuma uzlabošanai. Atslēgas vārdi: mikrouzņēmums, saimnieciskās darbības veicēji, mikrouzņēmumu nodoklis, mikrouzņēmumu nodokļa maksātāja statuss, MUN, grāmatvedības uzskaites sistēmas. ; The law on Microenterprise Tax in Latvia was accepted in 2010. The main purpose of the law is to promote business development and reduce the administrative burden on microenterprises. Therefore the aims of Master Thesis are to investigate the Latvian legislation on Microenterprise Tax and analogous legislation abroad, to evaluate the impact of the law on development and the administrative burden that it puts on businesses as well as to evaluate its impact on the operating results and make proposals for improving the Law on Microenterprises Tax. The study analysed foreign "Microenterprise" definition, researched the regulation on Microenterprises in Latvia, France and Romania, evaluated administrative burden on Microenterprise Taxpayers. On the basis of study results, author provides proposals for improving regulation on Microenterprises. Key words: Microenterprise, economic operators, Microenterprise Taxpayer, accounting systems.
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Maģistra darba tēma ir "Darbaspēka nodokļu loma budžeta ieņēmumu veidošanā". Darba mērķis ir izpētīt darbaspēka nodokļus Latvijā un to ietekmi uz budžeta ieņēmumiem, izanalizēt iespējamās izmaiņas darbaspēka nodokļu politikā, atklājot pozitīvos momentus un trūkumus, kā arī izstrādāt priekšlikumus Latvijas darbaspēka nodokļu politikas pilnveidošanai. Maģistra darbs sastāv no četrām nodaļām. 1.nodaļā apskatīta nodokļu būtība un veidi. 2.nodaļā tiek analizēts Iedzīvotāju ienākuma nodoklis un tā izmaiņas, 3.nodaļā – sociālie maksājumi un 4.nodaļā – mikrouzņēmuma nodoklis. Maģistra darba apjoms ir 94 lappuses, darbā ir 21 attēls un 21 tabula, izmantoti 33 literatūras avoti. Atslēgvārdi: darbaspēka nodokļi, budžets, iedzīvotāju ienākuma nodoklis, sociālie maksājumi, mikrouzņēmuma nodoklis, nodokļu politika. ; Topic of master work is "Labour taxes role in forming budget income". Goal of work is to examine labour taxes in Latvia and their impact on budget income, to analyze possible changes in tax policy, reveal positive moments and limitations, and also to develop proposals for improvements of labour tax policy in Latvia. Master work consists of 4 parts. 1st part is dedicated to characters and kinds of taxes. Analysis of personal income tax and its changes is included in 2nd part. 3rd part contains analysis of social contributions, and 4th part contains microenterprise tax. Master work consists of 94 pages; there are 21 images, 21 tables and 33 information sources used. Key words – labour taxes, budget, personal income tax, social contributions, tax policy.
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