Akcīzes nodoklis un tā administrēšana Latvijas Republikā
Date
2014
Authors
Gertnere, Inga
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Akcīzes nodokļa ieņēmumi veido nozīmīgu valsts budžeta ieņēmumu daļu. Ar akcīzes nodokli apliekamās preces ir paaugstināta riska preces, kas ir īpaši pakļautas krāpnieciskiem darījumiem, kontrabandai. Diplomdarbā „Akcīzes nodoklis un tā administrēšana Latvijas Republikā” darba autores mērķis ir izpētīt akcīzes nodokļa lomu un administrēšanu Latvijas Republikā, izdarot secinājumus, izstrādāt priekšlikumus akcīzes nodokļa administrēšanas uzlabošanai.
Diplomdarbs sastāv no 3 nodaļām.
Darbā ir sniegti vairāki priekšlikumi akcīzes nodokļa administrēšanas pilnveidošanai, priekšlikumi nepieciešamo grozījumu veikšanai Latvijas Republikas normatīvajos aktos.
Svarīgākie informācijas avoti darbā ir Latvijas Republikas normatīvie akti, statistikas dati, Latvijas un ārvalstu zinātnieku darbi.
Excise tax revenue make up a significant part of the State budget or government revenue. Excisable goods are the goods of an increased risk that are particularly vulnerable to fraudulent transactions, smuggling. The goal of the Author of Diploma Work "Excise Tax and its Administration in the Republic of Latvia" is to explore the role of excise duty and administration in the Republic of Latvia, drawing conclusions, to, work out recommendations for improving the administration of excise duties. Diploma Work consists of 3 sections. A number of proposals for the administration improvement of excise tax, proposals are given for amendments necessary to Latvian Laws. The most important sources of information in the Work are legislation, normative acts of the Republic of Latvia, statistics data, Latvian and foreign scientists` works.
Excise tax revenue make up a significant part of the State budget or government revenue. Excisable goods are the goods of an increased risk that are particularly vulnerable to fraudulent transactions, smuggling. The goal of the Author of Diploma Work "Excise Tax and its Administration in the Republic of Latvia" is to explore the role of excise duty and administration in the Republic of Latvia, drawing conclusions, to, work out recommendations for improving the administration of excise duties. Diploma Work consists of 3 sections. A number of proposals for the administration improvement of excise tax, proposals are given for amendments necessary to Latvian Laws. The most important sources of information in the Work are legislation, normative acts of the Republic of Latvia, statistics data, Latvian and foreign scientists` works.
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Ekonomika