COMPLIANCE OF THE LATVIAN PERSONAL INCOME TAX SYSTEM TO PREAMBLE OF THE SATVERSME (CONSTITUTION) OF THE REPUBLIC OF LATVIA AND INTERNATIONAL OBLIGATIONS OF THE REPUBLIC OF LATVIA

Janis Grasis

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

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.
Original languageEnglish
Title of host publicationCONSTITUTIONAL VALUES IN CONTEMPORARY LEGAL SPACE II
Subtitle of host publicationCollection of Research Papers in Conjunction with the 6th International Scientific Conference of the Faculty of Law of the University of Latvia
Place of PublicationRiga
PublisherUniversity of Latvia
Pages261-268
VolumeII
ISBN (Print)978-9934-18-230-3
Publication statusPublished - 2017
Externally publishedYes
Event6th International Scientific Conference of the Faculty of Law of the University of Latvia
“Constitutional Values in Contemporary Legal Space”
- Riga, Latvia
Duration: 16 Nov 201617 Nov 2016
Conference number: 6

Conference

Conference6th International Scientific Conference of the Faculty of Law of the University of Latvia
“Constitutional Values in Contemporary Legal Space”
Country/TerritoryLatvia
CityRiga
Period16/11/1617/11/16

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

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