Course code Ekon5039
Credit points 3
Tax Planning
Total Hours in Course81
Number of hours for lectures12
Number of hours for seminars and practical classes12
Independent study hours57
Date of course confirmation13.01.2015
Responsible UnitInstitute of Economics and Finance
Course developer
Inguna Leibus
Dr. oec.
Course abstract
Students familiarize themselves with enlarged knowledge of tax legislation and normative documentation to clear up the possibilities for tax-payers to plan their tax payments. During the course students learn the tax-payers rights to receive tax allowances and tax holidays, to prolong term of tax payments, to contest the decision of tax administration and the tax administration‘s rights to calculate tax surcharges.
Learning outcomes and their assessment
After completing the course student will have: knowledge - in-depth, systematic and structured knowledge in tax planning, tax rebates and incentives in favor; skills - evaluate, select and apply a optimal tax policy, discounts, and their use; competence - gained through the course of theoretical knowledge and practical skills, independently and with the LR legislation to make decisions and advise company management on tax planning measures in the company
Compulsory reading
1. Ketners K. Nodokļu plānošana. Rīga: RTU, 2007. 115 lpp. ISBN 9789984327563
2. Ketners K., Pētersone M. Eiropas Savienības nodokļu politika. Rīga: Rīgas Tehniskā universitāte,2014. 208 lpp. ISBN 9789934105821
3. Ketners K., Titova S. Nodokļu politika Eiropas Savienības vidē. Rīga: Banku augstskola, 2009. 127 lpp. ISBN 9789984746142
4. Ketners K. Nodokļu optimizācijas principi. Rīga: Merkūrijs LAT, 2008. 116 lpp. ISBN 9984640760
Further reading
1. Andrejeva V., Ketners K. Valsts ieņēmumu teorijas pamati. Rīga: RTU, 2008. 440 lpp. ISBN 9789984323022
2. Leibus I. Pašnodarbināto grāmatvedība un nodokļi. Rīga: Lietišķās informācijas dienests, 2014. 143 lpp. ISBN 9789984896038
3. McLaughlin M. Tax Planning 2013/14. 2013.1008 pp. ISBN 1780431643, 9781780431642
Periodicals and other sources
1. Bilance: grāmatvedība, likumdošana, finanses: žurnāls par grāmatvedību, likumdošanu, finansēm. Rīga: Lietišķās informācijas dienests. ISSN 1407-5709
2. Bilances Juridiskie Padomi. Rīga: Lietišķās informācijas dienests. ISSN 2255-9507
3.iFinanses.lv Rīga: Izdevniecība iŽurnāli, 2013. Elektronisks žurnāls. Pieejams: www.iFinanses.lv ISSN 2255-985X