• Interaction of indirect taxes and inflation: the case of Turkey 

      Göktuğ Kaya, Mustafa; Yildiz, Yiğit; Kaya, Perihan Hazel (12th International Scientific Conference “Business and Management 2022”, 2022)
      Inflation is an undesirable situation for a country’s economy due to the negative effects it causes. Therefore, it has been the subject of numerous empirical studies. Many of these studies focus on the interaction between ...
    • The method for evaluation of consumption tax regressivity 

      Juruss, Maris; Šmite-Roķe, Baiba; Zeila, Anita (12th International Scientific Conference “Business and Management 2022”, 2022)
      Tax policy, tax progressivity, and income redistribution from higher to lower income earnings are effective economic measures for reducing inequality. The aim of the paper is to elaborate principles of measurement of ...
    • Personal income tax reform in Latvia: assessment of effect 

      Bule, Larisa; Leitāne, Līga; Rozīte, Kristīne (International Scientific Conference „Contemporary Issues in Business, Management and Economics Engineering ‘2019“, 2019)
      Personal income tax (PIT) policy in Latvia has been changed significantly in 2018 with the aim to reduce the tax burden and increase the income of working population by amending progressive tax rates and increasing the ...