The role of responsive regulation in taxation

被引：0

作者：

Belevich, M. ^{[1
]}

机构：

[1] Riga Stradins Univ, Riga, Latvia

来源：

3RD INTERNATIONAL INTERDISCIPLINARY SCIENTIFIC CONFERENCE ON SOCIETY. HEALTH. WELFARE - 1ST CONGRESS OF REHABILITATION DOCTORS OF LATVIA | 2012年 / 2卷

关键词：

responsive regulation; taxpayer; settlement agreement;

D O I：

10.1051/shsconf/20120200005

中图分类号：

R19 [保健组织与事业（卫生事业管理）];

学科分类号：

摘要：

This paper is aimed to show the role of responsive regulation in taxation on the example of such a legal remedy as the settlement agreement between taxpayer and tax administration in the jurisdiction of Latvia. The legal framework and resent case law of is analyzed on the basis of comparison with the latest research in the sphere of responsive regulation and the practical implementation of responsive regulation instruments in the other jurisdictions. The author of the paper comes to the conclusion that the existing legal model of settlement agreement is not efficient and it should be changed to the model that ensures the interests of taxpayers and tax administration in the optimal way.

引用

页数：6

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