Course code Ekon2135

Credit points 3

Tax Accounting

Total Hours in Course48

Number of hours for lectures16

Number of hours for seminars and practical classes32

Date of course confirmation19.06.2019

Responsible UnitInstitute of Finance and Accounting

Course developer

author Finanšu un grāmatvedības institūts

Inguna Leibus

Dr. oec.

Prior knowledge

Ekon2079, Simple-entry Accounting

Ekon2081, Finance and Credit

Course abstract

Students study tax laws and other legal and regulatory enactments to clarify the company as taxpayer’s obligations, rights and liability; tax objects, rates and procedure for calculation taxes in the Republic of Latvia. The course provides knowledge on the taxpayers’ rights to receive tax reliefs and exemptions, to extend tax deadlines, to appeal the decisions of the tax administration as well as the rights of tax authorities to make tax surcharges. During the course students learn the company's accountancy related with tax calculation, declaration and payment.

Learning outcomes and their assessment

After studying the course the student will:
• knowledge - deepens, systematised and structured knowledge of tax laws and other laws and regulations in the use of taxpayers' rights and responsibilities in the application;
• skills - learn the physical and legal entities for tax calculation, declaration and payment procedures;
• competence - through the course gained theoretical knowledge and practical skills, independently and in accordance with the LR legislation to tax accounting firms.

Compulsory reading

1. Krogzeme H. Finanses un nodokļi. Rīga: Rīgas Tehniskā universitāte, 2010. 568 lpp. ISBN 978-993-410-053-6
2. Leibus I. Pirmie soļi komercdarbībā. SIA vai IK: darbības uzsākšana, grāmatvedība, nodokļi. Lietišķās informācijas dienests, Rīga, 2010: 116 lpp. ISBN 978-998-482-675-2
3. Medne A. Nodokļi Latvijā. Rīga: Turība Biznesa Augstskola, 2012. 118 lpp. ISBN 978-9984-828-55-7
4. Leibus I. Pašnodarbināto grāmatvedība un nodokļi. Rīga: Lietišķās informācijas dienests, 2014. 143 lpp. ISBN 978-9984-896-06

Further reading

1. Ketners K., Pētersone M. Eiropas Savienības nodokļu politika. Rīga: Rīgas Tehniskā universitāte, 2014. 208 lpp., ISBN 9789934105821
2. LR likumi un MK noteikumi: Latvijas Vēstnesis. -
3. Valsts ieņēmumu dienesta mājas lapa.

Periodicals and other sources

1. Bilance; grāmatvedība, likumdošana, finanses: žurnāls par grāmatvedību, likumdošanu, finansēm. Rīga: Lietišķās informācijas dienests, ISSN 1407-5709
2. iFinanses. Rīga: Izdevniecība iŽurnāli, 2013 - Elektronisks žurnāls. Pieejams: ISSN 2255-985X
3. Rīga : Lietišķās informācijas dienests, 2009 - Elektronisks žurnāls. Pieejams: