| Popis: |
Payments of the micro-enterprise tax have been increasingly chosen by micro-enterprises since it is an opportunity to simplify the fulfillment of tax payment obligations as well as to decrease the tax burden for companies. The micro-enterprise tax has several drawbacks: it decreases the social security of micro-enterprise employees, restricts growth opportunities, as well as encourages artificial inclusion of the company into the status of micro-enterprises in order to decrease the tax burden. Nevertheless, the micro-enterprise tax can be considered as a good fiscal instrument to promote business activities thus providing employment. The paper analyses the results of the micro-enterprise tax implementation in Latvia. DOI: https://doi.org/10.15544/ssaf.2012.16 |
