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Problems of Financial Provision at the Latvian Municipalities in the Tax Policy Context

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Problems of Financial Provision at the Latvian Municipalities in the Tax Policy Context ISSN 1822-7996 (PRINT), ISSN 2335-8742 (ONLINE) TAIKOMOJI EKONOMIKA: Anita PUZULE SISTEMINIAI TYRIMAI: 2015.9/2 http://dx.doi.org/10.7220/AESR.2335.8742.2015.9.2.6 Erika ZUBULE Problems of Financial Provision at the Latvian Municipalities in the Tax Policy Context The research aims to raise the problems of the local municipalities in Latvia that are related to a lack of finan- cial resources. An active use of the tax policy to ensure the municipal finances in Latvia is examined in the paper. The authors have investigated the current situation and, using the ideas and experience of the other countries, have elaborated the recommendations on how to successfully adapt the tax policy to the current Latvian conditions in order to improve the financial capacity of the local municipalities thus raising their interest to support the entrepreneurship. Keywords: corporate income tax, local government budget, municipal taxes, personal income tax, property tax. Tyrimo tikslas – parodyti vietinių Latvijos savivaldybių problemas, susijusias su finansinių išteklių trūku- mu. Darbe nagrinėjamas aktyvus mokesčių politikos naudojimas, siekiant užtikrinti savivaldybių finansavimą Latvijoje. Autorės išanalizavo esamą situaciją ir, besiremdamos kitų šalių patirtimi, parengė rekomendacijas, kaip sėkmingai pritaikyti mokesčių politiką esamomis sąlygomis Latvijoje, gerinant vietinių savivaldybių fi- nansinį pajėgumą ir didinant jų susidomėjimą verslumo rėmimu. Raktažodžiai: įmonių pajamų mokestis, savivaldybės biudžetas, savivaldybių mokesčiai, gyventojų pajamų mokestis, nekilnojamojo turto mokestis. JEL Classifications: G22/E22/E23. Introduction Along with the consolidation of demo- more attention is being paid to this issue, cratic principles in public administration, and the prevailing opinion is that the suc- the municipal finances are considered as cess of the national macroeconomic de- an important constituent part of the state velopment is stimulated by the sufficiently financial system. They are used to ensure broad regionalization of the economic and economic and social development of the social process, when the functions over the national administrative territories. There- control of these processes are transferred fore in the economic literature, more and to the local state government authorities. Anita PUZULE – Mg. oec. at Rezeknes Augstskola, Latvia. Address: Atbrīvošanas aleja 115, Rēzekne, LV-4601; phone: 00 371 264 13185; e-mail: [email protected]. Erika ZUBULE – Dr. oec. at Rezeknes Augstskola, Latvia. Address: Atbrīvošanas aleja 115, Rēzekne, LV-4601; phone: 00 371 264 30306; e-mail: [email protected]. 92 Anita PUZULE, Erika ZUBULE Consequently, the role of the local finances literature, research articles, and publica- in the implementation of the state social tions by Latvian and foreign authors, sta- and economic policy strengthens and ex- tistical data, as well as the legal regulations. pands. Thus, it can be affirmed that the local governments are an integral component Assessment of the Budget of public administration, and the munici- Revenue Structure of Latvian pal finances are an important guarantee Municipalities for their existence, development, and ad- vancement of the successful functioning. Issues related to the municipalities in Lat- An efficient use of the finances is of -par via are studied by E. Vanags (2006) and ticular importance for the Latvian munici- I. Vilka (2006) focusing on the adminis- palities due to ever increasing demand for trative division of the local governments, the quality services and the higher socio- V. Vespers (2012) evaluating the develop- economic level. These factors produce the ment opportunities of the municipalities, need to expand and improve the financial E. Gross (2012), S. Bruna (2012) analysing provision of the municipalities, as well to the financial situation of Latvian munici- solve the problems related to the improve- palities and paying more attention to the ment of formation and use of the munici- financial equalization system, and S. Zelca pal financial resources. The national tax (2008) assessing the revenues of the basic policy shall be highlighted as the most sig- budget in the regional perspective. It shall nificant influencing factor. be noted that the municipal finances are an Research object – impact of the tax issue extensively discussed by politicians, policy on financial provision of the local representatives of the regional authorities budget. and local governments, however, it has The aim of the research is to assess an not been investigated comprehensively active use of the tax policy to ensure the enough. municipal finances in Latvia. In the financial practice, the main task Research objectives: of the municipal budget is to distribute the 1) to assess the budget revenue structure financial resources available at the cur- of the Latvian municipalities from the rent financial year in order to ensure the legal and practical perspective; implementation of the statutory functions 2) to analyse the tax revenues of the mu- and duties of the municipalities in ac- nicipal budget, indicating improve- cordance with the priorities of the local ment opportunities; governments. Since there is a situation in 3) to draw up proposals for improvement Latvia that the finances required to cover of the financial provision of the Latvian municipal expenditures always exceeds municipalities in the tax policy context. the resources available, the budget process The research methods: the mono- involves the selection of choices and deci- graphic descriptive method, statistical sion-making that to some extent depends methods in economics, method of logi- on the subjective factors. cal construction are used in the research. In Latvia, the financial activities, bud- Methodological issues are addressed on get process, budget rights, autonomy of the basis of the theoretical research of the the local governments, and relations with PROBLEMS OF FINANCIAL PROVISION AT THE LATVIAN MUNICIPALITIES IN THE TAX POLICY CONTEXT 93 the national budget and budgets of other • deductions from the state taxes and du- local governments are determined by sev- ties; eral laws. Th e most important are the Law • municipal duties; on Budget and Financial Management ad- • state budget subsidies and special pur- opted in 1994 and the Laws on Local Gov- pose subsidies; ernments Budgets and on Taxes and Du- • subsidies from the local government ties adopted in 1995. fi nancial equalization fund; In accordance with the Law on Bud- • settlements with the municipal bud- get and Financial Management, munici- gets; pal budgets for each fi nancial year shall • payments for services, deductions include all the revenues collected or re- from the capital companies’ profi ts, in- ceived by the local government and loans comes from lease (rent) of the munici- appropriated by the municipalities for the pal property, property sales, and other municipal purposes. Article 42 of the Law statutory revenues (Saeima, 1995a). stipulates that the municipalities have the Th e authors refl ect the data on the right to budget revenues in accordance basic budget revenue structure of the Lat- with the legislation in order to ensure an vian municipalities in Fig. 1, demonstrat- independent and secure revenue base in ing the types of income that are decisive in compliance with the requirements of mac- ensuring the fi nancial activities of the local roeconomic stability, including the right to governments. impose the local government duties in the Th e largest share of municipal budget – order and to the extent prescribed by the 58.1 % comprise tax revenues, therefore, law (Saeima, 1994). it is considered as the main source of the Focusing the attention to the munici- municipal budget revenue. It can be af- pal revenues, the Law on Local Govern- fi rmed that it has a relatively steady up- ments Budgets stipulates that the budget ward trend that, in the authors’ opinion, revenues of the cities and the territorial mainly is caused by the surplus of the per- municipalities are comprised of: sonal income tax revenue and a share of Fig. 1. Revenue structure of the local government basic budget in 2013, % Source: formed by the authors using Treasury Republic of Latvia (2013). 94 Anita PUZULE, Erika ZUBULE the personal income tax that is to be trans- to increase economic activity in regions, ferred to the municipal budget in order to attracting and using the resources of the compensate the increase of the non-tax- surrounding areas by supporting the en- able minimum of incomes. trepreneurship development and promot- The second largest revenue item is the ing the mobility of the population (Saeima, sums transferred to the municipalities 2012). Development of the regions brings from the state budget in the form of the up an issue of fiscal decentralization and state subsidies and the earmarked subsi- setting the local taxes for the municipali- dies that, along with the payments from ties to be independent. G. Davulis (2009) the state budget institutions, comprised in his research has studied this problem in 33.4 % in 2013. The authors consider that Lithuania, however, it is up to date issue in it points out to the yet substantial depen- Latvia as well. dence of the local government budgets on In Latvia, the tax burden is relatively the state budget. low, and the regional disparities become Revenue from the services rendered apparent as developing of one particu- against payment and other incomes com- lar region, which includes the capital city prised 6.1 % in 2013. In turn, the non-tax Riga. The Territory Development Index, revenues consisting of revenue from the which indicates higher or lower develop- lease or sale of the state (municipal) prop- ment of territories as compared with the erty and from the capitalization of the tax average of the national socio-economic principal was 2.2 % in 2013. The municipal development level, is positive (0.926) only basic budget revenue from the foreign fi- in Riga region, while in other regions it is nancial aid was 13.3 million EUR or 0.2 % negative in 2013 (State Regional Devel- in 2013. opment Agency, 2014). E. Zelgalvis and The authors consider that the revenue A.
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