Akcīzes nodokļa administrēšana un tā pilnveidošana
Date
2008
Authors
Vorobjova, Anna
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Diplomdarbā „Akcīzes nodokļa administrēšana un tā pilnveidošana” mērķis ir, izanalizējot normatīvos aktus, kas reglamentē akcīzes nodokli Latvijā, izpētīt šī nodokļa darbību un tā administrēšanas problēmas, kā arī izstrādāt priekšlikumus administrēšanas uzlabošanai.
Diplomdarba struktūra veidota atbilstoši izvirzītajam darba mērķim. Pirmajā daļā tiek raksturota akcīzes nodokļa vēsturiskā attīstība; pētīta akcīzes nodokļa loma kopējā nodokļu sistēmā; kā arī tiek izvērtēta akcīzes nodokļa būtība un LR likumdošana, kas reglamentē akcīzes preču aprites kārtību. Otrajā daļā ir analizēta akcīzes nodokļa ieņēmumu struktūra, izpētīta akcīzes nodokļa maksāšanas kārtība, akcīzes preču uzraudzības process. Trešajā daļā ir izvērtēti izvairīšanās no nodokļu maksāšanas iemesli, paņēmieni un piemērojamās sankcijas.
Diplomdarba izstrādāšanai tika izmantoti LR likumdošanas akti, FM un VID informatīvie materiāli, ekonomiskās un statistiskās (salīdzināšanas, grafiskās) analīzes metodes, kā arī interneta avoti.
Diplomdarbs sastāv no 72 lapām, 6 tabulām, 17 attēliem, 9 formulām, 10 pielikumiem, 33 izmantotiem literatūras un citiem informācijas avotiem.
The purposes of Degree work “Administration of excise tax and it’s improvement” is a research of excise tax and administration problems, analyzing the normative acts, what regulates the excise tax in Latvia, and to produce suggestions for improvement of administration. The structure of Degree work is formed according work purpose. The following will be examined in the chapter one: historical development of the excise tax; a role of the excise tax in common system of taxes; analyzed the point of excise tax and LR legislation, which regulates circulating order of excise goods. In chapter two presents the analysis of the excise tax revenue structure; supervision of movements of excise goods. In the last chapter is written about reasons of deviation from tax payments and sanction. The following sources were used during writing the Degree work: legislation of Republic of Latvia, informative materials of the Ministry of Finance and the Service of public revenues, as well economic and statistical (reference, scheduler) analysis methods. In work: 72 pages, 6 tables, 17 schedules, 9 formula, 10 supplements, 33 titles of sources of information.
The purposes of Degree work “Administration of excise tax and it’s improvement” is a research of excise tax and administration problems, analyzing the normative acts, what regulates the excise tax in Latvia, and to produce suggestions for improvement of administration. The structure of Degree work is formed according work purpose. The following will be examined in the chapter one: historical development of the excise tax; a role of the excise tax in common system of taxes; analyzed the point of excise tax and LR legislation, which regulates circulating order of excise goods. In chapter two presents the analysis of the excise tax revenue structure; supervision of movements of excise goods. In the last chapter is written about reasons of deviation from tax payments and sanction. The following sources were used during writing the Degree work: legislation of Republic of Latvia, informative materials of the Ministry of Finance and the Service of public revenues, as well economic and statistical (reference, scheduler) analysis methods. In work: 72 pages, 6 tables, 17 schedules, 9 formula, 10 supplements, 33 titles of sources of information.
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Keywords
Ekonomika