On the successful integration of the implemented principles into the fiscal legislation

Valerijs Jakuševs ()
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Valerijs Jakuševs: Department of doctoral studies program „Science of Law”, Riga Stradins University, the Republic of Latvia

Juridical Tribune - Review of Comparative and International Law, 2013, vol. 3, issue 2, 230-242

Abstract: The study is carried out within the boundaries of the research “Taxation policy of the Republic of Latvia within the context of the principle of equity”. The objective of the study is to prepare a theoretical basis for the successful implementation of the state taxation policy considering the presently widespread usage of electronic means of data processing, transfer and storage, as well as to develop the legislative principles of self-regulation for the fiscal legislation in order to prepare it for working with quantum physics-based data processing hardware. The study is based on the legislative practice of the Republic of Latvia, with special regard to the period of economic recovery following the economic recession of 2009-2012. The study relies on legal literature, judicial practice, state planning documents and the researches ordered by the government and carried out by private contractors, as well as on statistics. The data collection does not confine itself to the research of phenomena and the systematization of the new knowledge and the knowledge acquired before, but mostly uses the empiric scientific method – observations, surveys. The study also employs the theoretical scientific method by analyzing the aforementioned documents and literature and using these as a basis for developing the theory and suggesting hypotheses, as well as through scientific (conceptual) modeling. Relying on the acquired data, the author verifies the forecasting power in order to achieve the objective of the study.

Keywords: tax; law; justice; the principle of justice; taxation; fair taxation; wealth creation; a living wage; the effective tax. (search for similar items in EconPapers)
JEL-codes: K32 K33 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:asr:journl:v:3:y:2013:i:2:p:230-242

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