The Effect of Court Rulings on the Dynamics of the Latvian Tax Law

Abstract

This paper is devoted to an important scholarly aspect of law and economics. We refer to the influence of court rulings on the tax law of the Republic of Latvia in relation to the country’s integration into the European Union. The authors have proposed the thesis that court rulings can strengthen the foundations of a democratic country in which the rule of law prevails. They also ensure justice, equality, commensurability and other legal principles when it comes to budget and tax laws.

Keywords

• tax law
• direct taxes
• indirect taxes
• tax arrears
• tax penalties
• interpretation of tax laws