Course code Ekon3044
Credit points 1.50
Taxes and Credit
Total Hours in Course40
Number of hours for lectures12
Number of hours for seminars and practical classes4
Date of course confirmation14.04.2011
Responsible UnitInstitute of Economics and Finance
Course developer
lect.
Anita Kreicberga
Mg. sc. soc.
Course abstract
The general goal of the study course is to comprehend the structure of the Latvian taxation system, be able to get orientation in the material of legal and normative basis, learn the basics of major taxes and government duties, understand the necessity for and basis of a credit
Learning outcomes and their assessment
Knowledge on theoretical and legal aspects of taxes and credits, and their operational mechanisms. Understanding on the state tax system and credit policy. Skills- to know the structure of tax and credit system in legal and regulatory enactments, to be aware of tax elements and operational mechanisms, and the essence and role of credits. Attitudes- understanding on the processes governing in the state in relation to taxes and credits, and their role in drafting the state budget. Competences- ability to digest the legislation stipulating taxes and credits; to justify the role of tax revenues in public development and necessity to pay taxes; to assess positive and negative aspects of crediting.
Compulsory reading
1. Andrējeva V., Ketners K. Valsts ieņēmumu teorijas pamati: Mācību grāmata. Rīga: RTU, 2007. 351 lpp.
2. Kavale L., Joppe A. Nodokļu politikas un administrēšanas pamati: Mācību līdzeklis. Rīga: LU Akadēmiskais apgāds, 2008. 78 lpp
3. Krogzeme H. Finanses un nodokļi. Rīga, RTU Inženierekonomikas un vadības fakultāte 2010. 568 lpp
4. Kudinska M. Kreditēšana. Rīga: Latvijas Komercbanku asociācijas Konsultāciju un mācību centrs, 2008. 126 lpp
Further reading
1. Briede I. Banku finanšu pakalpojumi. Rīga: Biznesa augstskola Turība, 2004. 123. lpp.
2. Saksonova S. Banku darbība. Rīga: Latvijas Komercbanku asociācija, 2006. 197 lpp
3. Zvejnieks A. Īpašums un nodokļi: Mācību grāmata. Rīga, 2006. 575 lpp
Periodicals and other sources
1. Latvijas Vēstnesis: Latvijas Republikas oficiālais laikraksts. Rīga : Valsts uzņēmums "Latvijas Vēstnesis". ISSN 1407-0391.
2. Dienas Bizness: nedēļas laikraksts: Latvijas biznesa avīze. Rīga: Diena: Dagens Industri, 2005. ISSN 1407-2041 Diena. Rīga : Diena. ISSN 1407-1290.
3. Bilance: grāmatvedība, likumdošana, finanses: žurnāls par grāmatvedību, likumdošanu un finansēm. Rīga: Lietišķās informācijas dienests, 2005. ISSN 1407-5709.