Lūcija Kavale


One of the most important measures to be taken for the development of sustainable economy in Latvia is to implement an effective fiscal policy. It means a complex and well timed use of fiscal instruments to regulate economy. Evaluating the proposals of the government and the measures taken for the stabilization of economy we can make the conclusion that they have not always been effective and economically justified. Several rearrangements in the field of planning taxes and budget have been late. The aim of the article is on the basis of the theoretical viewpoints, to undertake a critical assessment of the fiscal measures taken by the government of Latvia and to make recommendations for the improvement of the effectiveness of the fiscal policy in Latvia.


budget policy; fiscal policy; state expenditure; sustainable development; tax policy

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