In the paper, the philosophical and historical evolution of social transfers and their role in Latvia's social security system have been investigated. Definitions of social transfers have been studied, and a classification of social transfers has been made. The most suitable social security system, which, to a great extent, depends on social policies and a socio-economic situation in a country, is elaborated in every country. Latvia's social security system includes state social insurance, state social benefits, social services, and social assistance that are based on financing from both the state basic budget and the state special budget, and municipal budgets. Social transfers have a significant role in the social security system in order to provide protection for the population in social risk situations; they impact the welfare of the population during this period.

Business activity of an enterprise is almost inconceivable without planning. Therefore today there are many discussions about the importance of activity planning of the enterprise and forecasting of the resources, necessary to reach the set tasks. For this reason the scientists and practicians offer to implement the budgeting system in the enterprises. This paper introduces the new budgeting model - Activity-Based Budgeting (ABB) model. It also contains the survey of advantages of this model and its applicability in theoretical aspect. The key objective of this paper is to present Activity-Based Budgeting (ABB) as an important means of planning and coordination of activity of the agricultural enterprise (or any other type of an enterprise). After performance of analysis of the main principles of Activity-Based Budgeting (ABB) model the reasoned conclusions can be drawn that application of this model in the agricultural enterprises could be the alternative means against the variable and changing economical and business conditions. It should be emphasized that contrarily to the traditional budgeting models; ABB can help to establish the connections between the incurred costs and the company processes. The paper contains ABB analysis based upon the scientific studies and the fragments of practical application of the model.

The concept of the state fiscal policy is developed by the Ministry of Finance and the Ministry of Economics. The State Revenue Service (hereinafter - SRS) is the administrative body carrying out the fiscal policy in Latvia. Ensuring of tax revenue is the main operational task of the SRS. Based on the consideration that the tax revenue plan for the regions is drafted correctly, i.e. by taking into account the macroeconomic situation in the country and the research contains calculations of the regional budget revenue plan performance indicators which prove that the regional tax revenue planning method is efficient thus efficient tax administration is one of the main factors influencing tax revenue. Considerable part of the research is devoted to the role of the SRS and its operation in order to improve the tax administration efficiency. Polls concerning satisfaction of the SRS clients are carried out for this purpose. By evaluating the poll results it has been stated that by organising seminars for taxpayers the specific character of business in any particular region should be taken into account. It would be useful to organise thematic seminars about applying taxes in specific business areas. In Kurzeme region and Riga it would be efficient to organise seminars on applying of taxes for businesses dealing with international transportation by sea and businesses supplying goods and rendering services for ships which are used for navigation in international waters.