The Taxation Problems in Latvian Energy Sector

2014
Anatolijs Mahņitko, Kārlis Ketners

It is noted the energy sector importance in the national Latvian economy and the state role in its support and stimulating. It is analyzing the value of the state tax policy in relation to energy and investing in its development. It is considered the main approaches in the world practice for collecting tax payments. The characteristic of the main Latvian laws, that lead to increase the energy industry competitive in the electricity market is shown. It is indicated the need of the Latvian Government fiscal policy improved.

Keywords
Fuel and energy complex, tax policy, legislative acts, competitiveness
Hyperlink
http://db.niss.gov.ua/docs/konf/monogr_all_intrenet.pdf

Mahņitko, A., Ketners, K. The Taxation Problems in Latvian Energy Sector. In: Экономическая безопасность государства: стратегия, энергетика, информационные технологии: (“Нединские чтения - 2014”): монография. Киев: Национальный технический университет Украины "Киевский политехнический институт”, 2014. pp.221-229. ISBN 978-617-7221-07-3.

Publication language
Russian (ru)