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

Author

Listed:
  • Brante Ināra

    (EKA University of Applied Sciences, Lomonosova 1/5, Riga, Latvia)

  • Lejniece Ilona

    (EKA University of Applied Sciences, Lomonosova 1/5, Riga, Latvia)

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.

Suggested Citation

  • Brante Ināra & Lejniece Ilona, 2019. "Tax Liabilities of The Board Member in Latvia: Legal-Economic Aspects," Economics and Culture, Sciendo, vol. 16(2), pages 93-105, December.
    • Handle: RePEc:vrs:ecocul:v:16:y:2019:i:2:p:93-105:n:8
    DOI: 10.2478/jec-2019-0025
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    References listed on IDEAS

    as
    1. Putniņš, Tālis J. & Sauka, Arnis, 2015. "Measuring the shadow economy using company managers," Journal of Comparative Economics, Elsevier, vol. 43(2), pages 471-490.
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    Cited by:

    1. Anna Bánociová & Slavomíra Ťahlová, 2020. "Tax Loss Amortization of Companies in Slovakia," JRFM, MDPI, vol. 13(10), pages 1-14, October.

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    More about this item

    Keywords

    Tax liabilities; entrepreneurship; responsibility of the member of the board; law; Latvia;
    All these keywords.

    JEL classification:

    • K20 - Law and Economics - - Regulation and Business Law - - - General

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