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States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7 …
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Starting from 1 January 2018, Latvia introduced changes in the corporate income tax (CIT) system. In accordance with … both companies and the state. The results of the first year of the CIT reform in Latvia show that despite a significant … the shadow economy in the companies.The results of the first year of the CIT reform in Latvia indicate that it is …
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