拉脱维亚社会企业金融支持工具分析

Q4 Social Sciences
Lasma Licite-Kurbe, Dana Gintere
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引用次数: 2

摘要

社会企业对可持续发展具有积极的作用,已成为解决社会问题(特别是农村问题)的重要工具,仅靠国家和地方政府是无法解决所有社会问题的。为了促进社会企业的发展,拉脱维亚为社会企业引进了若干支助手段,其中包括税收减免、优惠采购合同、赠款以及非货币支助。然而,社会企业家经常指出,国家和地方政府的支持力度不够,《社会企业法》规定的支持手段也没有得到广泛应用。因此,本研究的目的是分析拉脱维亚国家和地方政府对社会企业的支持手段。研究发现,促进拉脱维亚社会企业发展的最重要的金融工具是由福利部和JSC发展金融机构Altum管理的赠款计划,该计划的投资和营运资金范围为5000至20万欧元。在2017-2020年期间,支持了94个社会创业项目,总预算为600万欧元,这可以被视为重要的财政支持。相比之下,减免不动产税、免征企业所得税(对利润)以及减免几类非经营性费用的企业所得税,社会企业家认为是一种微不足道的支持。拉脱维亚在将社会标准纳入公共采购方面也缺乏经验和做法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of Financial Support Instruments for Social Enterprises in Latvia
Abstract Social enterprises have positive effect on sustainable development, and they have become an important instrument for solving social problems (especially in rural areas), as the national and local governments alone cannot solve all such problems. To foster the development of social entrepreneurship, Latvia has introduced several support instruments for social enterprises, which include tax relief, privileged procurement contracts, grants, as well as non-monetary kinds of support. However, social entrepreneurs often point out that support from the national and local governments is insufficient, while the support instruments stipulated in the Social Enterprise Law are not widely used. Therefore, the aim of the research is to analyse national and local government support instruments for social enterprises in Latvia. The research found that the most important financial instrument fostering the development of social entrepreneurship in Latvia is a grant scheme administered by the Ministry of Welfare and the JSC Development Finance Institution Altum, which is available in the range of EUR 5000 to 200000 for investment and working capital. In the period 2017-2020, 94 social entrepreneurship projects with a total budget of EUR 6 million were supported, which could be viewed as significant financial support. In contrast, immovable property tax relief, exemption from enterprise income tax (on profits) and relief from this tax for several categories of non-business expenses are considered by social entrepreneurs to be an insignificant kind of support. There is also lack of experience and practice regarding the inclusion of social criteria in public procurement in Latvia.
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来源期刊
Rural Sustainability Research
Rural Sustainability Research Social Sciences-Geography, Planning and Development
CiteScore
1.40
自引率
0.00%
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审稿时长
9 weeks
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