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Tax Policy and Its Influence on the Development of Economy
Study Course Description
Course Description Statuss:Approved
Course Description Version:8.00
Study Course Accepted:02.02.2024 12:30:11
| Study Course Information | |||||||||
| Course Code: | JF_458 | LQF level: | Level 7 | ||||||
| Credit Points: | 2.00 | ECTS: | 3.00 | ||||||
| Branch of Science: | Economics | Target Audience: | Management Science; Juridical Science | ||||||
| Study Course Supervisor | |||||||||
| Course Supervisor: | Andrejs Vilks | ||||||||
| Study Course Implementer | |||||||||
| Structural Unit: | Faculty of Social Sciences | ||||||||
| The Head of Structural Unit: | |||||||||
| Contacts: | Dzirciema street 16, Rīga, szf rsu[pnkts]lv | ||||||||
| Study Course Planning | |||||||||
| Full-Time - Semester No.1 | |||||||||
| Lectures (count) | 6 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 12 | ||||
| Classes (count) | 6 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 12 | ||||
| Total Contact Hours | 24 | ||||||||
| Part-Time - Semester No.1 | |||||||||
| Lectures (count) | 3 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 6 | ||||
| Classes (count) | 2 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 4 | ||||
| Total Contact Hours | 10 | ||||||||
| Study course description | |||||||||
| Preliminary Knowledge: | Academic or professional Bachelor’s degree in Economics, Finance, Business, Management, or Law | ||||||||
| 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. | ||||||||
| Topic Layout (Full-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | 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. | Lectures | 1.00 | auditorium | |||||
| 2 | Latvian National Development Plan 2021–2027, its strategic goals and priorities (productivity and income, knowledge and skills for personal and national growth). | Lectures | 0.50 | auditorium | |||||
| 3 | The impact of the European Union on innovations and their role in economic development, strengthening competitiveness, and growth of exports and state tax revenue. | Lectures | 1.00 | auditorium | |||||
| Classes | 1.00 | auditorium | |||||||
| 4 | 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. | Classes | 1.00 | auditorium | |||||
| 5 | 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. | Lectures | 1.00 | auditorium | |||||
| Classes | 1.00 | auditorium | |||||||
| 6 | 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. | Classes | 1.00 | auditorium | |||||
| 7 | 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. | Lectures | 1.00 | auditorium | |||||
| 8 | Tax optimisation of international jurisdictions, tax fraud schemes, organised crime, and the role of analytical intelligence in preventing and combating financial crime. | Lectures | 0.50 | auditorium | |||||
| Classes | 0.50 | auditorium | |||||||
| 9 | Development of the principles of professional ethics, integrity, and responsibility for the ecosystem. Facilitation of adherence to the principles in order to increase Latvia’s international reputation. | Lectures | 0.50 | auditorium | |||||
| 10 | Development and approbation of ecosystem models based on international science in Latvia. | Classes | 1.00 | auditorium | |||||
| 11 | Analysis of international schemes. | Classes | 0.50 | auditorium | |||||
| 12 | The image of the Latvian state and the importance of public communication of officials for the development of the national economy and the promotion of image recognition. | Lectures | 0.50 | auditorium | |||||
| Topic Layout (Part-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | 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. | Lectures | 0.50 | auditorium | |||||
| 2 | Latvian National Development Plan 2021–2027, its strategic goals and priorities (productivity and income, knowledge and skills for personal and national growth). | Lectures | 0.50 | auditorium | |||||
| 3 | The impact of the European Union on innovations and their role in economic development, strengthening competitiveness, and growth of exports and state tax revenue. | Lectures | 0.25 | ||||||
| Classes | 0.25 | ||||||||
| 4 | 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. | Classes | 0.25 | auditorium | |||||
| 5 | 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. | Lectures | 0.25 | auditorium | |||||
| Classes | 0.25 | auditorium | |||||||
| 6 | 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. | Classes | 0.25 | auditorium | |||||
| 7 | 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. | Lectures | 1.00 | auditorium | |||||
| 8 | Tax optimisation of international jurisdictions, tax fraud schemes, organised crime, and the role of analytical intelligence in preventing and combating financial crime. | Lectures | 0.25 | auditorium | |||||
| Classes | 0.25 | auditorium | |||||||
| 9 | Development of the principles of professional ethics, integrity, and responsibility for the ecosystem. Facilitation of adherence to the principles in order to increase Latvia’s international reputation. | Lectures | 0.25 | auditorium | |||||
| 10 | Development and approbation of ecosystem models based on international science in Latvia. | Classes | 0.50 | auditorium | |||||
| 11 | Analysis of international schemes. | Classes | 0.25 | auditorium | |||||
| Assessment | |||||||||
| Unaided Work: | Literature analysis; preparation of summaries; completion of homework; group work – analysis of schemes; individual report. | ||||||||
| Assessment Criteria: | Attendance of lectures and seminars – mandatory. Preparation of summaries – 20%. Report – 20%. Participation in seminars (activity and quality of answers) – 20%. Exam – 40%. | ||||||||
| Final Examination (Full-Time): | Exam (Written) | ||||||||
| Final Examination (Part-Time): | Exam (Written) | ||||||||
| Learning Outcomes | |||||||||
| Knowledge: | 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: | 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. | ||||||||
| Competencies: | 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. | ||||||||
| Bibliography | |||||||||
| No. | Reference | ||||||||
| 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. | ||||||||
