Goal of research - evaluate the current tax system of Latvia and make suggestions for neccessary reforms for more fair and effective tax systems construction.
Tasks for research - provide tax systems research and possible change modelation in three ways:
- improvement of tax system of Latvia for more fair and effective tax system.
- improve the application of real estate tax.
- shifting the labor tax burden from labor to real estate tax and other consumption taxes and increasing the progressivity of tax system.
Result of research - an analysis is made on Latvian tax system in the context of European Union by using EUROMOD microsimulation model. Based on result of analysis the ending report has been prepared, in which researchers offer alternatives for tax system of Latvia.
Researchers - Union "Baltics International Economics Politics Study Centre" (BICEPS)
Ending report for tax systems improvments.