[The special economic zone of Liepaja - one of the instruments of the development of Latvian regional politics]
2002
Rankevica, V. (Latvia Univ. of Agriculture, Jelgava (Latvia). Faculty of Economics. Dept. of Accounting and Finances)
Since 1996 there had been adopted a numerous legal acts to balance the development of Latvian regional economy. The special economic zone of Liepaja is a practical instrument to support the regional development. A significant number of legal acts concerning the special economic zones are in force as of January 01, 2002. The main subject of these amendments is the tax privilege harmonisation with the Article 64 of the European Community Treaty. The new provisions terminate the requirements to apply tax privilege only on the enterprises with more than 80% production exported. Instead of this, the provisions apply tax privilege to the amount of investments of the economic zones.
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