Tax authority impact on company’s liquidation (Latvian example)

Laila Kelmere
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Abstract

The role of the state in regulating the business environment is high and there are situations where the state must promote the suspension of the company's business and liquidation of the company, if it results in the improvement of the business environment. The research aim is to analyze the State Revenue Service (SRS) impact on taxpayer’s business directly or partly directly by using enactments and as a result the impact on the company’s liquidation. The author compiled statistics from the SRS public reports about the SRS activities to put the business environment in order and promote fair competition in business using tools for taxpayer operation-restricting measures. And also schematically presented the provisions of the regulatory enactments regarding the suspension and renewal of the taxpayer’s economic activity, as well as exclusion from the Register of Enterprises in case if the violation does not relate to the employment of employees without a contract. Used methods: the monographic method, statistical methods, logical analysis and synthesis, the graphics method, the logical and constructive methods were used in analyzing results and making judgments. The present research used the author’s previously made research, the Latvian enactments The Commercial Law and The Law on Taxes and Duties, the annual reports of the State Revenue Service of the Republic of Latvia and their statistics. Starting from 2013 in the average for 11073 taxpayers per year the SRS suspend their economic activity. Started from 2014 the SRS terminated the taxpayer activity in 29321 cases and from this amount the 27076 taxpayers were registered in the Register of Enterprises and mostly are limited liability companies. According to the statistical data author concludes that SRS is very active to put the business environment in order and it affects on the number of excluded entities from Registers of Enterprises too. During 2012 – 2017 were registered 83121 entities and excluded 53645 entities in the Register of Enterprises, and in the same time of period (2012 – 2017), SRS suspended 50335 taxpayer’s economic activities but renewing the economic activities only 4.93% of them. JEL Codes: G38, H26, M48. DOI: https://doi.org/10.15544/ssaf.2019.02
税务机关对公司清算的影响(拉脱维亚为例)
国家在规范经营环境方面的作用是很高的,如果经营环境有所改善,则存在国家必须推动公司停业清算的情况。本研究的目的是分析国家税收服务(SRS)直接或部分直接通过立法对纳税人的业务的影响,从而对公司清算的影响。笔者从SRS公开报告中对SRS活动进行统计,利用限制纳税人操作的手段规范营商环境,促进商业公平竞争。并简要介绍了监管法规对纳税人经济活动的暂停和续期的规定,以及与无合同雇佣员工无关的违规行为被排除在企业登记册之外的规定。运用的方法:运用专著法、统计学方法、逻辑分析综合、图形法、逻辑性和建构性方法对结果进行分析和判断。本研究使用了作者以前所作的研究、拉脱维亚颁布的《商法》和《税收和关税法》、拉脱维亚共和国国家税务局的年度报告及其统计数据。从2013年开始,平均每年有11073名纳税人暂停其经济活动。从2014年开始,SRS终止了29321例纳税人活动,从这一数额开始,27076名纳税人在企业登记册上登记,其中大部分是有限责任公司。根据统计数据,作者得出结论,SRS在整顿商业环境方面非常积极,它也影响了被排除在企业登记册之外的实体的数量。2012 - 2017年期间,在企业登记簿上登记的企业有83121家,排除了53645家,在同一时期(2012 - 2017年),SRS暂停了50335家纳税人的经济活动,但恢复了经济活动的企业仅占4.93%。JEL代码:G38, H26, M48。DOI: https://doi.org/10.15544/ssaf.2019.02
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