Course code Ekon6017
Credit points 3
Tax Policy
Total Hours in Course81
Number of hours for lectures12
Number of hours for seminars and practical classes12
Independent study hours57
Date of course confirmation03.05.2011
Responsible UnitInstitute of Economics and Finance
Course developer
lect.
Anita Kreicberga
Mg. sc. soc.
Course abstract
The study course is aimed at acquisition of knowledge and understanding on tax theory and policy in the Republic of Latvia and the world. The course promotes the development of practical skills evaluating, analysing,and forecasting current processes in tax policy on
Learning outcomes and their assessment
Knowledge on theoretical justification and historical development of finances on the international, national, and regional level, and understanding on tendencies of global development of tax policy. Skills – ability to assess analytically the processes ongoing in the tax policy, to understand and motivate direction of tax policy development, reposing on teoretical knowledge. Attitudes – understanding on the tax policy as significant part of the state financial system and its role in the provision of state function fulfilment. Competences – ability to identify the processes ongoing in the tax policy, and to formulate development and optimisation possibilities on particular economic conditions
Compulsory reading
1. Ketners K., Titova S. Nodokļu politika ES vidē. Rīga, Banku Augstskola, 2009., 127 lpp.
2. Sīpola E. Mūsdienu nodokļu teorija, RTU, Rīga, 2001., 159 lpp.
3. Kavale L., Joppe A. Nodokļu politikas un administrēšanas pamati. LU, 2008., 78 lpp.
4. Ketners K., Lukašina O. Nodokļi Eiropas Savienībā. Rīga, Biznesa Augstskola Turība, 2008. Ir grāmata ar šādu nosaukumu: Nodokļi ES un Latvijā.- Rīga, Merkurijs LAT.
Further reading
1. Тютюрюkов Н. Налоговые системы зарубежных стран. Москвa, Дашков и Ко, 2002., 173 lpp.
2. Jones S.M. Principles of Taxation for Business and Investment Planning. 2007./ http://books.google.com 545 lpp.
3. Bedesky B. What are Taxes? 2008./ http://books.google.com
Periodicals and other sources
1. Latvijas Vēstnesis: Latvijas Republikas oficiālais laikraksts. Rīga : Valsts uzņēmums "Latvijas Vēstnesis". ISSN 1407-0391.
2. DDienas Bizness: nedēļas laikraksts: Latvijas biznesa avīze. Rīga: Diena: Dagens Industri, 2005-. ISSN 1407-2041.
3. Bilance: grāmatvedība, likumdošana, finanses: žurnāls par grāmatvedību, likumdošanu un finansēm. Rīga: Lietišķās informācijas dienests, 2005-. ISSN 1407-5709.