Starting from 1 January 2018, Latvia introduced changes in the corporate income tax (CIT) system. In accordance with the new law, companies should pay CIT only from that part of the profit that is distributed as dividends, that is, essentially, reinvested profits were exempted from CIT. The same...

The primary goal of the article is to study the effect of the single tax introduction for the micro-enterprises in Latvia. The major aspects affected by the new regime introduction studied in the present article were net registration of micro-enterprises, the employment level in the country, the...