Abstract
The report outlines the main features of Latvian tax law and examines the constitutional principle of equality as applied in tax matters, focusing on legislative design, differentiation between taxpayers, proportionality requirements, and key judicial decisions shaping the Latvian approach.
| Original language | English |
|---|---|
| Title of host publication | Taxation and Inequalities |
| Subtitle of host publication | 2024 EATLP Congress, Antwerp, Belgium, 6-8 June 2024 |
| Editors | Rita de la Feria |
| Place of Publication | Amsterdam |
| Publisher | International Bureau of Fiscal Documentation (IBFD) |
| Chapter | 25 |
| Pages | 641-666 |
| Number of pages | 25 |
| ISBN (Electronic) | 9789087229528, 9789087229511 |
| ISBN (Print) | 9789087229504 |
| DOIs | |
| Publication status | Published - Jul 2025 |
| Event | EATLP 2024 Congress: Taxation and Inequalities - University of Antwerp, Antwerp, Belgium Duration: 6 Jun 2024 → 8 Jun 2024 |
Publication series
| Name | EATLP International Tax Series |
|---|---|
| Publisher | International BUREAU OF FISCAL DOC |
| Volume | 23 |
| ISSN (Electronic) | 2589-9112 |
Conference
| Conference | EATLP 2024 Congress |
|---|---|
| Country/Territory | Belgium |
| City | Antwerp |
| Period | 6/06/24 → 8/06/24 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
-
SDG 5 Gender Equality -
SDG 10 Reduced Inequalities -
SDG 16 Peace, Justice and Strong Institutions
Keywords*
- tax system of Latvia
- equality
- tax law
Field of Science*
- 5.5 Law
Publication Type*
- 3.2. Articles or chapters in other proceedings other than those included in 3.1., with an ISBN or ISSN code
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