Abstract
Preamble of the Satversme provides that “Latvia is a democratic, socially responsible and
national state… solidarity, justice, honesty, work ethic and family are the foundations
of a cohesive society.” Preamble of the Satversme is the basis for legal actions by state
in order to implement it in real life for improvement of people’s welfare. Latvian
personal income tax system discriminates persons with low income and employees
in comparision with persons receiving income from capital. The author recommends
to reform the existing flat-tax taxation system, to increase tax burden of persons, who
receive their income from capital and to resume calculation of the minimum monthly
amount of money required to live in Latvia.
national state… solidarity, justice, honesty, work ethic and family are the foundations
of a cohesive society.” Preamble of the Satversme is the basis for legal actions by state
in order to implement it in real life for improvement of people’s welfare. Latvian
personal income tax system discriminates persons with low income and employees
in comparision with persons receiving income from capital. The author recommends
to reform the existing flat-tax taxation system, to increase tax burden of persons, who
receive their income from capital and to resume calculation of the minimum monthly
amount of money required to live in Latvia.
| Original language | English |
|---|---|
| Title of host publication | CONSTITUTIONAL VALUES IN CONTEMPORARY LEGAL SPACE II |
| Subtitle of host publication | Collection of Research Papers in Conjunction with the 6th International Scientific Conference of the Faculty of Law of the University of Latvia |
| Place of Publication | Riga |
| Publisher | University of Latvia |
| Pages | 261-268 |
| Volume | II |
| ISBN (Print) | 978-9934-18-230-3 |
| Publication status | Published - 2017 |
| Externally published | Yes |
| Event | 6th International Scientific Conference of the Faculty of Law of the University of Latvia “Constitutional Values in Contemporary Legal Space” - Riga, Latvia Duration: 16 Nov 2016 → 17 Nov 2016 Conference number: 6 https://www.apgads.lu.lv/fileadmin/user_upload/lu_portal/apgads/PDF/Jur-konf-6_2016_Legal-Space-II.pdf |
Conference
| Conference | 6th International Scientific Conference of the Faculty of Law of the University of Latvia “Constitutional Values in Contemporary Legal Space” |
|---|---|
| Country/Territory | Latvia |
| City | Riga |
| Period | 16/11/16 → 17/11/16 |
| Internet address |
Keywords*
- socially responsible
- solidarity
- social justice
- progressive tax income
Field of Science*
- 5.5 Law
Publication Type*
- 3.1. Articles or chapters in proceedings/scientific books indexed in Web of Science and/or Scopus database