Although this paper says a few words about the tax system of Latvia, Latvia's tax situation is not unique. Many of the … paper encompasses the tax systems and problems of any emerging market economy. The Latvian case is used only as an example … IV discusses the Latvian tax system. In Part V, the author makes recommendations for Latvia and other emerging economies …

In this article, the author considers arguments for and against using tax amnesties as a way to transition effectively … financial account information in tax matters as proposed by the G20 and the OECD in 2014 …