The importance of personal income tax in Latvian national economy
2004
Vitola, I. (Latvia Univ. of Agriculture, Jelgava (Latvia)) | Boruks, A. (Latvia Univ. of Agriculture, Jelgava (Latvia))
In this paper, the personal income tax is the object of the research of the state fiscal policy. The paper analyses the tax re-distribution mechanism between different population groups with the aim to elaborate proposals for a more objective income distribution in the country. The scientific research is carried out in connection with the gross domestic product (GDP), as well as with the influence of this tax on fiscal, economic and social development of the national economy. To achieve this goal, the nature and place of personal income tax in Latvian national economy, the mechanism of collection and distribution of this tax were considered and analysed, with elaboration of proposals for this improvement.
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