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Tax Liabilities of The Board Member in Latvia: Legal-Economic Aspects

Brante Ināra () and Lejniece Ilona ()
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Brante Ināra: EKA University of Applied Sciences, Lomonosova 1/5, Riga, Latvia
Lejniece Ilona: EKA University of Applied Sciences, Lomonosova 1/5, Riga, Latvia

Economics and Culture, 2019, vol. 16, issue 2, 93-105

Abstract: Research purpose. To analyse the content of legal acts regulating the personal responsibility of the Member of the Board for overdue tax payments by a legal person, to carry out an analysis of the legal and economic conditions of business development.

Keywords: Tax liabilities; entrepreneurship; responsibility of the member of the board; law; Latvia (search for similar items in EconPapers)
JEL-codes: K20 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:ecocul:v:16:y:2019:i:2:p:93-105:n:8

DOI: 10.2478/jec-2019-0025

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