Axiological Basis for the Tax System
Axiological Basis for the Tax System

Author(s): Valerijs Jakuševs
Subject(s): Human Rights and Humanitarian Law, Law on Economics
Published by: Societatea de Stiinte Juridice si Administrative
Keywords: taxation; system; axiology; law; electronic; data; tax; principle; living wage; wealth;
Summary/Abstract: The study is carried out within the boundaries of the research “Taxation policyof the Republic of Latvia within the context of the principle of equity”. The subject of the study is the creation of a theoretical basis for considering the principles of the tax system in terms of the axiology of law. The work is based on the legislative practice of the Republicof Latvia, including with the increasing use of electronic systems for collecting and processing information about the tax base. The study relies on legal literature, judicial practice, state planning documents and the researches ordered by the government and carried out by private contractors or scientists, as well as on statistics. The data collection does not confine itself to the research of phenomena and the systematization of the new knowledge and the knowledge acquired before, but mostly uses the empiric scientific method – observations, surveys. The study also employs the theoretical scientific method by analyzing the aforementioned documents and literature and using these as a basis for developing the theory and suggesting hypotheses, as well as through scientific (conceptual) modeling. Relying on the acquired data, the author verifies the fore casting power inorder to achieve the objective of the study.

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