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Nekustamā īpasuma nodokļa parādu administrēsana

Nekustamā īpasuma nodokļa parādu administrēsana

          
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About the Book

Nekustamā īpasuma nodoklis veido daļu no pasvaldības ieņēmumiem. Ar ieņēmumiem tiek finansētas pasvaldības funkcijas - komunālo pakalpojumu organizēsana, gādāsana par iedzīvotāju izglītību, veselības aprūpes pieejamības nodrosināsana utt. Tāpēc nekustamā īpasuma nodokļa maksātāju pienākums ir savlaicīgi un pilnīgi veikt nodokļa maksājumus, tādējādi nodrosinot pasvaldībai ieņēmumus un spēju finansēt funkciju izpildi. Aktuāla problēma nekustamā īpasuma nodokļa administrēsanā ir parādu apjoma palielināsanās, par ko liecina Latvijas Republikas pilsētu gada pārskatos iekļautā informācija. Salīdzinot 2008.gada un 2013.gada rādītājus, secināms, ka nodokļa parādu kopējais apmērs pasvaldību budzetos palielinājies vidēji par 395%. Parādu apmērs un pieauguma temps rada saubas par to administrēsanas savlaicīgumu, pilnīgumu un efektivitāti. Darbā izpētīts nekustamā īpasuma nodokļa parādu administrēsanas tiesiskais regulējums un tā piemērosana praksē, kā arī izstrādāti konstatēto problēmu risinājumu priekslikumi, kuri sekmētu parādu kopējā apmēra samazināsanos pasvaldību budzetos. Pētījumu praktiski var izmantot gan kā metodisko līdzekli studiju procesā, gan kā informatīvo materiālu.


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Product Details
  • ISBN-13: 9783639806656
  • Publisher: Globeedit
  • Binding: Paperback
  • Language: Latvian
  • Returnable: N
  • Spine Width: 10 mm
  • Width: 152 mm
  • ISBN-10: 3639806654
  • Publisher Date: 19 Mar 2015
  • Height: 229 mm
  • No of Pages: 164
  • Series Title: Latvian
  • Weight: 250 gr


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