Assesment of the implementation of the national Tax Policy Guidelines 2018-2021 (ex post)
National Tax Policy Guidelines 2018-2021 (in Latvian)
Annex “Description of the current situation”
Taxes in the Baltic states
Tax expenditures
Value added tax
- Informative report on other types of services to mitigate risks of fraud with value added tax (2011, in Latvian)
- Informative report on the possibilities of introducing a simplified value added tax regime for small businesses (2011, in Latvian)
- Report on the effectiveness of the current value added tax reverse charge procedure and the possibilities for its application in other sectors (2015, in Latvian)
- Informative report on the evaluation of the implementation efficiency of the reverse charge procedure (2019, in Latvian)
Excise duty
- Study on excise duty on tobacco products (2011, in Latvian)
- Study on excise duty on petroleum products (2012, in Latvian)
- Study on excise duty on alcoholic beverages (2012, in Latvian)
- Study on excise duty on soft drinks and coffee (2012, in Latvian)
- Study on excise duty on natural gas (2012, in Latvian)
Personal income tax
- Assessment of the existing PIT benefits in terms of their effectiveness and tax administration (2011, in Latvian)
- Annex 1
- Annex 2
Enterprise income tax
- Assessment of existing EIT benefits in terms of their effectiveness and tax administration (2011, in Latvian)
- Service report on proposals for changes in enterprise tax incentives (2012, in Latvian)
Financial stability fee