The Infona portal uses cookies, i.e. strings of text saved by a browser on the user's device. The portal can access those files and use them to remember the user's data, such as their chosen settings (screen view, interface language, etc.), or their login data. By using the Infona portal the user accepts automatic saving and using this information for portal operation purposes. More information on the subject can be found in the Privacy Policy and Terms of Service. By closing this window the user confirms that they have read the information on cookie usage, and they accept the privacy policy and the way cookies are used by the portal. You can change the cookie settings in your browser.
One of the most essential prerequisites for successful economic growth is an educated and highly qualified worker who constantly seeks to improve his/her professional skills and knowledge. National policy and financial support have a significant role in fulfilling this prerequisite. Various tax relief programmes can be considered as indirect national financial support. The study analyses present system of tax-related stimuli which are available for education and science, describes the advantages and analyses drawbacks. Although there is a general tax relief system for education and science in Latvia and although the current tax policy stimulates the development of education and science, there are certain problems, such as securing donations, assessing the efficacy of tax incentives in covering students' higher education costs and their role in promoting tax avoidance schemes. These problems could be solved by introducing certain changes in the taxation policy.