Browsing International Scientific Conference “Business and Management" by Author "Jurušs, Māris"

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    • Diversion of personal income tax credits for the professional growth of human capital 

      Jurušs, Māris; Galilejeva, Arīna; Šmite-Roķe, Baiba (13th International Scientific Conference “Business and Management 2023”, 2023)
      Productivity is one of the main factors for economic growth and competitiveness and is widely used in national performance assessments and international comparisons. Human capital is one of the most important factors in ...

    • Possible options for ensuring of tax compliance 

      Jurušs, Māris; Šmite-Roķe, Baiba; Zēna-Zēmane, Daiga; Celmiņa, Monta; Pole, Egita (11th International Scientific Conference “Business and Management 2020”, 2020)
      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 ...