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.

The development of the multi-storey residential areas in the Baltic Sea region shows an inequality that changes the spatial environment of the territory. The major part of the city territory is occupied by the multistorey residential area that reveals multiple problems of the spatial environment. Therefore, it is necessary to resolve these problems by building new more multi-functional zones in the multi-storey residential areas that would further ensure the sustainable development of the spatial environment. To find the relevant data and material, a scheme of questions for analysis was developed. The scheme reflects all the necessary aspects for the analysis of the landscape composition in multi-storey residential areas. The analysis from the theoretical aspect with the usage of empirical methods determined the current state of the multi-storey residential areas in the Baltic Sea region. The paper presents the study of historical development and the causes of changes, as well as the current state and potential future development of the landscape composition of the multi-storey residential areas. It also reflects the development framework of the landscape composition. The multi-storey residential area that carries a great load of the multi-functional areas, needs an improvement, a renovation and needs to be reconstructed and developed according to all the mentioned characteristics of the spatial environment.

Nowadays, when the general rate of unemployment in Latvia is not that high anymore, there are still a lot of people who are unemployed for many years and during all those years they are abusing the budget of municipality by receiving social benefits. The aim of the article was to examine the way how the long-term unemployed social benefit receivers assess the meaning of support in job searching. On the basis of The Theory of Planned Behaviour a questionnaire was developed by the authors, 37 long-term unemployed social benefit receivers registered in Riga Social Service were asked to take part in the survey and gave informed consent. The results show that the respondents who are longer unemployed receive more support from their families. Statistically significant correlations (p=0.03) were found between the duration of unemployment and person’s determination to search a job, the unemployed who are longer without a job are less active in job searching process. Direct support in the job searching process is deeply connected with the possibility to share individual’s thoughts and emotions with the family. There is no statistically significant correlation between men and women responses.

Self-government as representing the interests of the local population, social and political life organizing structure, occupies an important place in the political system of most of the countries. It is perceived as the lowest level of territorial division but as the closest one to civil society. Local self-government, in order to adapt to the changes, should focus on the investigation of the specific community issues, opportunities and needs of the development of the area. Currently, more and more relevant for district development stakeholders are becoming local authorities. The relevance of the topic is signified by the fact that the ever-changing environment provides people with new opportunities, but also causes a lot of problems. European district development policy provides new features for countryside areas, such as economic, social, environmental and territorial ones. The changes radically change the concept of local development and activities: from a centralized model of transition to exogenous and endogenous decentralized model, the latter based on local initiatives and resources, and innovations. The research objective is to single out theoretical possibilities for the application of the institutional dependency model in order to ensure the harmonious governance of Lithuanian local authorities. An assumption is made that this is a new opportunity for improving the governance process of territorial self-government. The research is based on the scientific literature, document analysis and synthesis, systematization, case studies, comparative analysis and visualization methods.

The article presents information on the greenery in the large-scale residential area courtyards built in the Soviet period. The data on the importance of the greenery in the large-scale residential areas of the Baltic States were analysed. The analysis was carried out on the large-scale residential area courtyards built in the second half of the 20th century in Pärnu, Jelgava, and Siauliai, which until present have not experienced any changes of the landscape. The research established that these courtyards can be characterised as the unused territory resources. Consequently, there is a necessity to resolve the topical issues of the greenery in the Soviet period large-scale residential area courtyards. From the theoretical aspect, the information gathered in the research on the greenery in the large-scale residential areas has revealed relevant suggestions for the improvement of the present condition. The variety of information reflects the significance of the greenery in the large-scale residential area courtyards that have to provide an aesthetically pleasant image of the territory for every inhabitant of the territory. The methods applied in the research describe the present condition of the Soviet period courtyards.

Forests offer a wide variety of ecosystem services, including cultural or recreational services. In that sense, state-owned forest lands hold the biggest responsibility to acknowledge and provide these services, where it is economically and ecologically viable. Suitability analysis has been extensively used to provide information on species conservation measures, and it is possible to apply similar techniques for potential supply of recreational services. A simple weighted overlay analysis was conducted to locate forest land areas most suitable for potential recreational activities. Several criteria were selected for the analysis, including forest stand parameters such as forest stand age, forest stand type and species, topographical diversity and remoteness. Basis for the weighting of the selected criteria were obtained from the social surveys, previous research work done in Latvia and the Baltics, and European scale scientific data on recreation preferences. The analysis showed that 20% of the total model area analysed provide substantially high recreation potential. Furthermore, these preliminary data can be used for surveying and facilitating community involvement processes. Local tourism and nature leisure activities can be promoted by exploring possibilities of alternative forestry planning options, utilizing such multifunctional assessments of recreational supply.

Road landscapes can be considered important resources for place development. They create impression about the infrastructure of places and transport, which is an important aspect of attracting investment and tourism development. Yet this field of landscape planning and design is hardly studied and needs more attention in Latvia. Institutions at different planning levels and from several fields of expertise are involved in road landscape development. In order to achieve successful cooperation among all the parties involved, it is necessary to reflect the information about road landscape development in the way that it can be easily perceived and understood. Studies in landscape perception prove that people perceive visual information about landscape design and planning better than textual information and regular maps. The purpose of the paper is to introduce with a method of three dimensional (3D) road landscape modelling, developed by authors as a tool for road landscape design aesthetic evaluation, which can be used to demonstrate design variants to wider public and stakeholders. We demonstrate what kind of data are necessary for road landscape modelling, how they are obtained and processed, why certain modelling programs are chosen. The methodology, problems, which occurred during the modelling, and the chosen solutions are described. Results show that chosen methodology is appropriate for large scale projects. The experience gained from the project helps to evaluate the suitability of certain computer programs for road landscape planning and design.

The aim of this paper is to summarise the experience gained at different levels of tourism destination planning in Latvia, identify the problems encountered during strategy planning and implementation, analyse the causes, and search for solutions. Theoretical aspects of the tourist destination planning have been extensively reviewed in publications, yet the research on what main problems planners have faced during the planning process, has been insufficient. In the last twenty years of Latvian tourist destination planning, at different levels, part of the plans were developed as documents; however, not all of them were implemented. The qualitative research summarises the experience of municipalities and tourism destination planning in Latvia. The research results show formally drafted tourism development documents of different levels and types in Latvia conform to modern planning theory and practice. In some cases even the latest knowledge and experience; create unique, innovative and competitive solutions. Tourism planning at the local level is often a painful process which raises a number of unresolved issues and unimplemented activities. The most significant differences observed from a comparison of theory and good planning practices in tourism development planning in Latvia are that the planning process is implemented within the boundaries of one municipality without taking into account the larger boundaries of tourist destinations. The involvement of entrepreneurs has only been formal and major, large-scale investment projects have not been planned or implemented.

The aim of the article was to develop formulas, which can be used to model forecasts of production and economic effects of irrigated faba bean (Vicia faba var. minor), depending on drought severity level in a growing season. For the analysis we used data of ten-year (2005 – 2014) production effects of irrigated faba bean and indices calculated on the basis of meteorological data from the measuring point set in the vicinity of the experimental site in region of Bydgoszcz city, central Poland. Based on them, the most relevant relationships between irrigation productivity and chosen drought indices, calculated for a period of high water needs of the plant, were searched. Presented results have demonstrated that the non-irrigated faba bean yields depended significantly on drought severity level and showed very high variability in time. Irrigation contributed to a significant 49% increase in yields and their stability in the years. Due to this treatment, the coefficient of variation of the yield decreased from 55.1 to 19.6%. The production effects of irrigation depended significantly on moisture conditions over the period of high water needs of faba bean. In wet seasons, the increases in yields due to irrigation were insignificant and about three-fold lower, while in the dry periods – more than a half higher (57%) than the average increases. The results presented in the work are of great importance because they can be used to model forecasts of production, as well as to plan the development of irrigation systems in the given area.

In order not to decrease the significance of a forest in the environmental maintenance and its role in the national economy, Latvian Forest policy needs to ensure that the existing forest areas are not decreasing, establish forest land transformation restrictions, thus, maintaining a long lasting development of forests. The preconditions for the change of the forest land use is one of the instruments for the state policy realisation, with the help of which a long-term development of forests can be ensured. At the moment working out the land policy in Latvia on a country level is being started. The publication is in the context of setting strategic targets for forestry and human resource development planning strategy, within the framework of Latvian forest and related department national programme. Due to the reasons mentioned, the topic discussed in the article is a problem of the day, and the research in this direction has got both theoretical and practical significance. The author investigate the forest land transformation process, by analysing normative acts and political documents in the article, as well as by summarising statistical data about the relevant processes in Latvia and in the world, during last six years. The issues, related to the forest land transformation process have been covered in the article; it has been analysed whether there are cases when a necessity arises to review the existing normative regulations. The answers have been given how to eliminate identified shortcomings, contradictions or problems.