https://etalpykla.vilniustech.lt/handle/123456789/154211 2026-04-04T12:07:47Z 2026-04-04T12:07:47Z Jurušs, Māris Šmite-Roķe, Baiba Zēna-Zēmane, Daiga Celmiņa, Monta Pole, Egita https://etalpykla.vilniustech.lt/handle/123456789/154261 2024-05-22T10:06:20Z 2020-01-01T00:00:00Z

Possible options for ensuring of tax compliance Jurušs, Māris; Šmite-Roķe, Baiba; Zēna-Zēmane, Daiga; Celmiņa, Monta; Pole, Egita Tax evasion is one of the biggest challenges for tax administrations around the world. Tax non-compliance leads to a large tax debt in state budgets. Part of these tax debts is impossible to recover, since debtors have neither assets or cash. The aim of this research is to evaluate feasible options to ensure tax compliance. Solutions could be considered in two directions. In short-term it should be considered how to reduce already incurred debts. In the long-term, the segmentation of taxpayers and preventive measures for each segment could be used.

2020-01-01T00:00:00Z Stradere, Marita Didenko, Konstantins https://etalpykla.vilniustech.lt/handle/123456789/154260 2024-05-22T09:52:05Z 2020-01-01T00:00:00Z

The role of the environmental impact assessment in territorial planning Stradere, Marita; Didenko, Konstantins The study aim is to explore the database of economic projects. The objective is to use the datacontained in the database in administrative territorial reform in Latvia. The scope of study is the register ofprojects in The State Environmental Bureau public data basis. The study uses data statistical analysis andcomparison of economic processes methods. The study results are classified information about project lo-cation in the statistical regions as well as comparing with official statistical data about project location andstatistical data on population and on building permits issued. The study confirmed the assumption that theinformation contained in the database of economic projects can be used as additional tool for territorialplanning.

2020-01-01T00:00:00Z Bazone, Guna Ievins, Janis https://etalpykla.vilniustech.lt/handle/123456789/154259 2024-05-22T08:39:59Z 2020-01-01T00:00:00Z

Labour protection problems in new forms of employment in Latvia Bazone, Guna; Ievins, Janis The aim of the article is to reflect the situation regarding the problems in creating a labour pro-tection system for the new forms of employment in Latvia. It is concluded that in Latvia, as in the rest of Europe, there is no common understanding of what new forms of employment are, nor do the regulatory enactments specifically define what training and instruction procedures are in the field of labour protection at the moment. The research conducted by the authors shows that interest in and understanding of labour protection is low, and people do not know where they can gain information. As a result of the research it was found that people are not ready to invest money in establishing the labour protection system due to the fact that labour protection is perceived as a formal and unnecessary activity. The authors suggest that greater attention should be paid to this issue, particularly taking into account that, in the current digital era, new forms of employment continue developing, while the literature and research available at the moment at a Latvian and European level are insufficient.

2020-01-01T00:00:00Z Freimanis, Kristaps Šenfelde, Maija https://etalpykla.vilniustech.lt/handle/123456789/154258 2024-05-22T08:30:56Z 2020-01-01T00:00:00Z

Approach of scaling the level of government intervention in the financial market Freimanis, Kristaps; Šenfelde, Maija In the field of the economics’ regulation researchers so far have built the conceptual framework showing how the deadweight loss of market failures decrease and costs of the government intervention in-crease with the increased level of the government intervention. In order to quantify relationships between the level of intervention, intervention costs and the deadweight loss with econometric models it is im-portant to understand how to apply coordinates for the data points to be included in the modelling. The main goal of the research presented in this paper is to find the unit measure for the asis of the independentvariable, i.e. to shape the categorical scale corresponding to the level of intervention.

2020-01-01T00:00:00Z