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
Assessment of tax expenditure for 2021 (in Latvian)
Annex (in Latvian)
Presentation (In English)
Assessment of tax expenditure for 2020 (in Latvian)
Annex (in Latvian)
Presentation (in English)
Assessment of tax expenditure for 2019 (in Latvian)
Annex (in Latvian)
Presentation (in English)
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