Possible improvements of corporate income tax in Latvia
| dc.rights.license | Kūrybinių bendrijų licencija / Creative Commons licence | en_US |
| dc.contributor.author | Avotiņš, Ivars | |
| dc.contributor.author | Avotiņa, Gita | |
| dc.contributor.author | Zvirgzdiņa, Rosita | |
| dc.date.accessioned | 2024-09-26T10:52:57Z | |
| dc.date.available | 2024-09-26T10:52:57Z | |
| dc.date.issued | 2024 | |
| dc.date.submitted | 2024-02-29 | |
| dc.identifier.citation | Avotiņš, I., Avotiņa, G., & Zvirgzdiņa, R. (2024). Possible improvements of corporate income tax in Latvia. In New Trends in Contemporary Economics, Business and Management. Selected Proceedings of the 14th International Scientific Conference “Business and Management 2024”, pp. 640–646. https://doi.org/10.3846/bm.2024.1304 | |
| dc.identifier.issn | 2029-4441 | en_US |
| dc.identifier.uri | https://etalpykla.vilniustech.lt/handle/123456789/154935 | |
| dc.description.abstract | In the European Union, most taxes are as equal as possible between member states within the interests of each member state. At the same time, some taxes can create a lot of competition between countries. Corporate income tax is a tax that affects competitiveness between member states, including Latvia, Lithuania and Estonia. It was especially relevant in 2023 and is becoming more and more relevant in 2024, when many international companies choose a country where to build their central office or production in the Baltic region or decide to continue or expand their presence in a given country. | en_US |
| dc.format.extent | 7 p. | en_US |
| dc.format.medium | Tekstas / Text | en_US |
| dc.language.iso | en | en_US |
| dc.relation.uri | https://etalpykla.vilniustech.lt/handle/123456789/154651 | en_US |
| dc.relation.uri | https://etalpykla.vilniustech.lt/handle/123456789/154652 | en_US |
| dc.rights | Attribution 4.0 International | * |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/ | * |
| dc.source.uri | https://vilniustech.lt/bm | en_US |
| dc.subject | corporate income tax | en_US |
| dc.subject | tax system | en_US |
| dc.subject | tax in Latvia | en_US |
| dc.title | Possible improvements of corporate income tax in Latvia | en_US |
| dc.type | Konferencijos publikacija / Conference paper | en_US |
| dcterms.accessRights | Laisvai prieinamas / Openly available | en_US |
| dcterms.accrualMethod | Rankinis pateikimas / Manual submission | en_US |
| dcterms.alternative | VI. Legal business environment | en_US |
| dcterms.dateAccepted | 2024-04-16 | |
| dcterms.issued | 2024-09-26 | |
| dcterms.license | CC BY | en_US |
| dcterms.references | 32 | en_US |
| dc.description.version | Taip / Yes | en_US |
| dc.type.pubtype | P1d - Straipsnis recenzuotame konferencijos darbų leidinyje / Paper published in peer-reviewed conference publication | en_US |
| dc.contributor.orcid | https://orcid.org/0000-0003-2285-6662, Zvirgzdiņa Rosita | |
| dc.contributor.institution | Turiba University (Riga, Latvia) | en_US |
| dcterms.sourcetitle | 14th International Scientific Conference “Business and Management 2024” | en_US |
| dc.description.volume | I | en_US |
| dc.identifier.eisbn | 9786094763632 | en_US |
| dc.identifier.eissn | 2029-929X | en_US |
| dc.publisher.name | Vilnius Gediminas Technical University | en_US |
| dc.publisher.name | Vilniaus Gedimino technikos universitetas | en_US |
| dc.publisher.country | Lithuania | en_US |
| dc.publisher.country | Lietuva | en_US |
| dc.publisher.city | Vilnius | en_US |
| dc.date.firstonline | 2024-09-26 | |
| dc.identifier.doi | https://doi.org/10.3846/bm.2024.1304 | en_US |
Files in this item
This item appears in the following Collection(s)
Except where otherwise noted, this item's license is described as Kūrybinių bendrijų licencija / Creative Commons licence