On the successful integration of the implemented principles into the fiscal legislation

• Author: Valerijs Jakusevs
• Position: Department of doctoral studies program 'Science of Law', Riga Stradins University, the Republic of Latvia
• Pages: 230-242

On the successful integration of the implemented principles

into the fiscal legislation

PhD Student Valerijs JAKUŠEVS

1

Abstract

The studв is ca rried out within the boundaries of the resear ch “Taxation policв of

the Republic of Latvia within the context o f the principle of equitв”. The objective of the

study is to prepa re a theoretica l basis for the successful implementation of the state

taxation policy considering the presently widesprea d usa ge of electronic means of data

processing, transfer and storage, as well as to develop the legisla tive principles of self-

regulatio n for the fiscal legislation in or der to prepa re it for working with quantum

physics-based da ta proce ssing hardware. The study is based o n th e legislative pra ctice of

the Republic of Latvia, with specia l rega rd to the period of economic r ecovery following

the economic recession of 2009-2012. The study relies on le gal literatur e, judicial practice,

state pla nning documents and the r esearches order ed by the government and ca rried out by

private contractors, as well a s on statistics. The da ta collection does not confine itself to

the r esearch of phenomena and the systematization of the new knowledge a nd the

knowledge acquir ed before, but mostly uses the empiric scientific method – observations,

surveys. The study a lso employs the theor etical scientific method by an alyzing the

aforementioned documents a nd litera ture and using these as a basis for developing the

theory and suggesting hypotheses, as well as through scientific (conceptual) modeling.

Relying on the acquir ed data, the author verifies the foreca sting power in or der to achieve

the objective of the study.

Keywords: tax, la w, justice, the principle of justice, taxation, fair taxation, wealth

creation, a living wage, the effective tax.

JEL Classification: K34

I. Lisbon Treaty and standart of living

Latvia is an independent democratic republic.2. Democracy (Ancient Greek

 — “rОТРЧ oП tСО pОopХО”, НОrТЯОН ПroЦ  — “tСО pОopХО” КЧН

 — “rОТРЧ”) — a political regime based on the method of collective

decision-taking with an equal extent of influence exerted by each participant on the

outcome of the process3 or on its essential stages4. One of the general signs of

democracy is that the people (a community of citizens) are the only source of

legitimate SOVEREIGN power in the country. Pursuant to the Constitution of the

Republic of Latvia, the sovereign power of the State of Latvia is vested in the

1 Valerijs JКФušОЯs - DОpКrtЦОЧt oП НoМtorКХ stuНТОs proРrКЦ „SМТОЧМО oП LКа”, RТРК StrКНТЧs

University, the Republic of Latvia, valerijs@tempus.lv

2   ,  1:   . –  

   http://likumi.lv/doc.php?id=57980 28  2013 .

3 Hyland J. L. Democratic Theory: The Philosophical Foundations. Manchester: Manchester Univ.

Press, 1995.

4 Christiano T. Democracy // Stanford Encyclopedia of Philosophy. 2006.