Tax Policy in Latvia on the Eve of Enlargement
Tax Policy in Latvia on the Eve of Enlargement

Summary/Abstract: “The Latvian tax system is very young – only in its twelfth year of implementation – however, Latvia has succeeded in creating a viable and effective tax system in such a comparatively short period of time, in which the main fiscal aims (ensuring state budget revenue), are balanced with the use of taxes as an instrument of economic policy. Latvia has succeeded in doing so because, during the reorganization of the tax system in the mid- 90’s, new tax laws were developed according to the experience of developed democratic countries and taking into consideration advice from experts representing a number of international organisations. From this point of view it could be argued that Latvia, creating its tax system from the start, has had certain advantages over the “old” tax systems. “

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