Veidlapa Nr. M-3 (8)
Study Course Description
Tax Policy and Its Influence on the Development of Economy
Course Code
JF_458
Branch of Science
Economics and Business
ECTS
3.00
Target Audience
Civil and Military Defense; Juridical Science; Management Science
LQF
Level 7
Study Type And Form
Full-Time; Part-Time
Study Course Implementer
Course Supervisor
Andrejs Vilks
Structure Unit Manager
Ieva Puzo
Structural Unit
Faculty of Social Sciences
Contacts
Dzirciema street 16, Rīga, szf@rsu.lv
About Study Course
Objective
To provide knowledge and develop competencies on the importance of tax policy in the development of the national economy, the need to evaluate and use cross-sectoral analytical data in the decision-making process, the specifics of coordinating international cooperation and transferring good practice.
Mastering the course will help students to acquire knowledge and practical skills in solving highly complex legal and economic problems in the work of organisations through the prism of tax instruments.
Preliminary Knowledge
Academic or professional Bachelor’s degree in Economics, Finance, Business, Management, or Law
Learning Outcomes
Knowledge
1.As a result of mastering the study course, the students will: understand the importance of tax policy and its impact on economic development; understand the impact of the European Union on innovations and their role in economic development, strengthening competitiveness, and growth of exports; know the current issues of the global financial ecosystem: digitisation, algorithmisation, artificial intelligence; understand global financial flows and institutions, regulations, governance, and compliance as well as aspects of criminal law.
Skills
1.As a result of mastering the study course, the students will be able to use theoretical knowledge of risk modelling and process management in terms of economic security of organisations, identify tax optimisation and tax fraud schemes of international jurisdiction, and use analytical intelligence products to prevent and combat economic crime.
Competences
1.As a result of mastering the study course, the students will be able to analyse and integrate innovative cooperation models and technologies in the work of an organisation, and they will ensure the use of a risk-based approach in the internal work of the organisation and external communication. High standards of professional ethics will be applied in the process of managing the organisation, and they will be able to independently develop the principles of integrity and ecosystem responsibility, facilitating the increase of Latvia’s international reputation.
Assessment
Individual work
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Individual work |
-
|
-
|
|
Literature analysis; preparation of summaries; completion of homework; group work – analysis of schemes; individual report.
|
||
Examination
|
Title
|
% from total grade
|
Grade
|
|---|---|---|
|
1.
Examination |
-
|
-
|
|
2.
Examination |
-
|
-
|
|
Attendance of lectures and seminars – mandatory. Preparation of summaries – 20%. Report – 20%. Participation in seminars (activity and quality of answers) – 20%. Exam – 40%.
|
||
Study Course Theme Plan
FULL-TIME
Part 1
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
The impact of the European Union on innovations and their role in economic development, strengthening competitiveness, and growth of exports and state tax revenue.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Law enforcement system, capacity of law enforcement institutions, mutual cooperation. Digital solutions, research, expertise implementing innovative, result-oriented, and cost-effective solutions in all institutions.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Development and approbation of ecosystem models based on international science in Latvia.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
The impact of the European Union on innovations and their role in economic development, strengthening competitiveness, and growth of exports and state tax revenue.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
The role of the financial sector in the development of the national economy and increasing the competitiveness of businesses. Inflow of criminal proceeds into the economy and the financial sector, associated risks, their identification and prevention.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
The role of the financial sector in the development of the national economy and increasing the competitiveness of businesses. Inflow of criminal proceeds into the economy and the financial sector, associated risks, their identification and prevention.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Current issues of the global financial ecosystem, digitisation, algorithmisation, artificial intelligence.
Global financial sector and institutions. Regulation, governance, and compliance.
Risk modelling and process management.
|
-
Class/Seminar
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Administrative regulation, the level of bureaucratic barriers in different sectors, the digitalisation of public administration, and transition to the ‘zero bureaucracy’ approach. Analysis of the current situation, evaluation of specific examples.
|
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Introduction to the study course (information about the content and requirements of the course, works to be performed during the study course).
What is tax policy. The role of tax policy in ensuring planned economic growth.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
24 Academic Hours
Final Examination:
Exam (Written)
PART-TIME
Part 1
-
Lecture
|
Modality
|
Location
|
Contact hours
|
|---|---|---|
|
On site
|
Auditorium
|
2
|
Topics
|
Current issues of the global financial ecosystem, digitisation, algorithmisation, artificial intelligence.
Global financial sector and institutions. Regulation, governance, and compliance.
Risk modelling and process management.
|
Total ECTS (Creditpoints):
3.00
Contact hours:
10 Academic Hours
Final Examination:
Exam (Written)
Bibliography
Required Reading
1.
Ketnrs, K. „Nodokļi un nodevas Latvijā un Eiropā”. 2014. SIA „Info Tilts”
2.
Ketners, K., Lukašina, O. „Nodokļi Eiropas Savienībā un Latvijā”. 2015. SIA „Merkūrijs LAT”
3.
Ketners, K. „Nodokļu optimizācijas principi”. 2015. SIA „Merkūrijs Lat”
4.
Criminal Law
5.
Criminal Procedure Law
6.
Operational Activities Law
7.
Ārvalstu studentiem/For international students
8.
Criminal Law
9.
Criminal Procedure Law
10.
Operational Activities Law
Additional Reading
1.
Satversme
2.
likums Par policiju
3.
likums Par Valsts ieņēmumu dienestu
4.
Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas likums
5.
Dabas resursu likums
6.
Krastiņš, U., Liholaja, V. „Salīdzināmās krimināltiesības Igaunija Latvija Lietuva”. 2004. Tiesu namu aģentūra
7.
Komercdarbības likums
8.
Likums Par nodokļiem un nodevām
9.
Uzņēmumu ienākuma nodokļa likums
10.
Pievienotās vērtības nodokļa likums
11.
Ārvalstu studentiem/For international students
12.
Commercial Law
13.
On Taxes and Fees
14.
Enterprise Income Tax Law
Other Information Sources
1.
Eiropas pusgada tematiskā faktu lapa cīņa pret agresīvu nodokļu plānošanu
2.
Izvairīšanās no nodokļu nomaksas tiesiskie aspekti
3.
Izvairīšanās no nodokļu nomaksas. Iespējamās tendences.
4.
Vispārīgas pazīmes, indikatori, kas var liecināt par neparastiem vai aizdomīgiem darījumiem.