MICROENTERPRISE TAX REGIME IN LATVIA: A FISCAL BLACK HOLE OR A JOB CREATION TOOL? Mihails Hazans, University of Latvia and IZA
[email protected] (based on a background paper for the World Bank (2016) “Latvia Tax Review”) “Corruption, Tax Evasion and Institutions” International Conference, SSE Riga, May 11-13, 2017
Biznesa, vadības un Faculty of Business, ekonomikas fakultāte Management and Economics
MICROENTERPRISE TAXATION (MET): DESIGN, COVERAGE, ISSUES •MET (2011-2016): a simplified tax regime (9% of turnover – instead of CIT, PIT on earnings, & SSC) for firms or self-employed individuals with: • sales volume
