According to the first National documents, it is obvious that before joining the EU, Latvian tax policy goals were to promote economic growth and investment providing a stable business environment and to provide of co...According to the first National documents, it is obvious that before joining the EU, Latvian tax policy goals were to promote economic growth and investment providing a stable business environment and to provide of competitiveness in Latvia. Before joining the EU, one of the main aspects of the tax policies in Latvia was reducing the tax burden business in order to promote sustainable development and economic competitiveness. Moreover, the emphasis was set on consumption rather than income tax, thus, contributing to capital accumulation and investment. It is important to take into account the business views because they are the core, which in the most tax deductions to the state budget. This study surveyed in 2013 and found out entrepreneurs＇ attitude of the government and tax policy on business processes. The paper came to the conclusion, that too heavy tax burden really interferes with new enterprises and business in general. The survey analyze provide real abidance, that modem tax policy in Latvia does not take into account the economic crisis impact on business. The tax policy plays the key role for Latvian business competitiveness. Therefore, it is convinced that the existing tax policy has to be revised by relevant authorities.展开更多
With the advent of knowledge, knowledge has become a key resource of economic increase and growth. More and more enterprises begin to adopt knowledge management to enhance the competitiveness of enterprises, however, ...With the advent of knowledge, knowledge has become a key resource of economic increase and growth. More and more enterprises begin to adopt knowledge management to enhance the competitiveness of enterprises, however, knowledge management is not simply the use of information technology, but need to establish corresponding corporate culture environment. Therefore, building corporate culture adapting to knowledge management is an important concern.展开更多
文摘According to the first National documents, it is obvious that before joining the EU, Latvian tax policy goals were to promote economic growth and investment providing a stable business environment and to provide of competitiveness in Latvia. Before joining the EU, one of the main aspects of the tax policies in Latvia was reducing the tax burden business in order to promote sustainable development and economic competitiveness. Moreover, the emphasis was set on consumption rather than income tax, thus, contributing to capital accumulation and investment. It is important to take into account the business views because they are the core, which in the most tax deductions to the state budget. This study surveyed in 2013 and found out entrepreneurs＇ attitude of the government and tax policy on business processes. The paper came to the conclusion, that too heavy tax burden really interferes with new enterprises and business in general. The survey analyze provide real abidance, that modem tax policy in Latvia does not take into account the economic crisis impact on business. The tax policy plays the key role for Latvian business competitiveness. Therefore, it is convinced that the existing tax policy has to be revised by relevant authorities.
文摘With the advent of knowledge, knowledge has become a key resource of economic increase and growth. More and more enterprises begin to adopt knowledge management to enhance the competitiveness of enterprises, however, knowledge management is not simply the use of information technology, but need to establish corresponding corporate culture environment. Therefore, building corporate culture adapting to knowledge management is an important concern.
