This article is essentially a dataset necessary for analysing the taxation. The data analysis has allowed to determine the optimal taxation model, when the criteria of economic efficiency and equity are incompatible. The dataset has allowed the use of the method of successive concessions in tax optimization. The practical significance of the dataset lies in the ability to simultaneously improve the efficiency and equity in taxation.The dataset was obtained by using the method of expert estimates. A group of experts was asked to rank the taxes established by the Tax Code of the Russian Federation, in descending order of importance. Only strict rankings were allowed. The consistency of expert opinion was evaluated using the Kendall coefficient of concordance.The data set was supplemented with the expert ranking data of the basic principles of taxation, such as the principle of equity; the principle of certainty and accuracy of taxes; the principle of ease of tax collection for taxpayers; the principle of efficiency; the principle of commitment.The dataset can be used in the future to determine a rational amount of taxation depending on the established criteria.

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The European Commission has evaluated the consequences of the Latvian tax reform in 2018 and declared that the set target of decreasing tax burden for people with low income was not reached, yet the tax reform continuing implementation caused even greater social stratification. The goal of the study was to develop method for determining the rational tax on vehicles based on criteria of fairness and efficiency using an analytical approach. To develop such a method for vehicle taxation, relative single indexes approach as a part of method of variant optimization was used based on relative fuel equivalent coefficient. To analyse the current situation in Latvia and show possible ways of improving it, scenario analysis (three controlling cases) and mathematical modelling by using the developed method were carried out. Analysis of the first controlling case showed that the current situation in Latvia's vehicle taxation policy is not efficient enough from the point of the combination of fairness and efficiency. To improve the situation and achieve zone of optimum (the third controlling case) it is possible to shift tax burden partially from local taxpayers to taxpayers with foreign-registered vehicles. To comply with the recommendation of the European Commission, it is also recommended to set fairness as a primary criterion and make the system more favourable to the taxpayer (when operating in the zone of optimum). It can be achieved by using annual mileage as a base to determine the tax. If recommendations would be implemented partially, it is possible to reach the state (the second controlling case), where vehicle taxation is becoming optimal, yet any change in tax rates or procedures separately will lead to ineffective or unfair solutions. Overall the developed method allows to analyse and forecast most of the changes in vehicle taxation.

The aim of the Doctoral Thesis is to develop tools for improving the tax system in Latvia and increasing its reliability, considering the multidirectional interests of the state and business, for the following integrated optimization. In the first chapter, the issues of tax policy theory, summarizing the theoretical aspects of tax evolution and tax application, systematizing tax policy criteria and conducted research related to the application of the supply economics theory and the A. B. Laffer curve as state-oriented criteria for the optimization of national tax policy are investigated. In the second chapter a study was conducted on the impact of the European Union’s tax policy on the development of Latvia’s tax policy from 1990 to 2021 and the EU’s tax requirements, which are limiting the optimization criteria of state-oriented tax policy optimization. In the third chapter, the process of optimization of taxation is analysed in two aspects: state-oriented and business-oriented, the concept of reliability of the tax system is introduced. A tax prism method is developed, and a variant optimization method is proposed to solve the problem of determining a rational combination in the “equity – efficiency” system. The tax system is transformed into a composite system, the classical and quantum approaches are considered. In the fourth chapter, using the tools developed in Chapter 3, the results of assessing the reliability of the Latvian tax system after the reforms of 2018 and 2020 are presented, as well as the impact of external socio-economic indicators on total tax collections (including social payments). The application of the tax prisms is demonstrated. Time series of monthly tax revenues to the Latvian budget, starting from 2016, are constructed and analysed using ARIMA and SARIMA models. For the implementation of variant optimization, combined diagrams are built, the results of processing a survey of experts are given. Based on the analysis of the transport tax in force (including other tax factors, impacting the cost of vehicle usage) in Latvia, and its scenario analysis is carried out. The content of the work (introduction, four chapters, conclusions and proposals) is presented on 164 pages (excluding annexes), illustrated with 43 figures and 9 tables, and has 26 formulas. The bibliography includes 264 references. 11 annexes are attached to the work.

Integrēta pieeja nodokļu optimizācijai Latvijā Doktora disertācijas darba mērķis ir izstrādāt instrumentus Latvijas nodokļu sistēmas pilnveidošanai un uzticamības palielināšanai, ņemot vērā valsts un biznesa atšķirīgās intereses turpmākai kompleksai nodokļu optimizācijai. Pirmajā nodaļā ir analizēti nodokļu politikas teorijas jautājumi, apkopojot nodokļu evolūcijas un nodokļu piemērošanas teorētiskus aspektus, sistematizējot nodokļu politikas kritērijus un veiktos pētījumus, kas saistīti ar piedāvājuma ekonomikas teorijas un A. B. Lafēra līknes piemērošanu, kā valsts nodokļu politikas optimizācijas valstiski orientētajiem kritērijiem. Otrajā nodaļā ir veikts pētījums par Eiropas Savienības nodokļu politikas ietekmi uz Latvijas nodokļu politikas attīstību no 1990. līdz 2021. gadam un ES nodokļu prasībām, kas ierobežo valstiski orientētas nodokļu politikas optimizācijas kritērijus. Trešajā nodaļā analizēts nodokļu optimizācijas process divos virzienos: valstiski-orientētais un biznesa-orientētais virziens, ieviests nodokļu sistēmas uzticamības jēdziens. Izstrādāta nodokļu prizmas metode un piedāvāta variantu optimizācijas metode, lai atrisinātu racionālas kombinācijas noteikšanas problēmu sistēmā “taisnīgums – efektivitāte”. Nodokļu sistēma ir pārveidota par saliktu sistēmu, apskatīta klasiskā un kvantu pieeja. Ceturtajā nodaļā, izmantojot 3. nodaļā izstrādātos rīkus, ir sniegti Latvijas nodokļu sistēmas uzticamības novērtējuma rezultāti pēc 2018. un 2020. gada reformām, kā arī ārējo sociāli ekonomisko rādītāju ietekme uz kopējo nodokļu iekasēšanu (t. sk. sociālie maksājumi), demonstrēts nodokļu prizmas metodes lietojums. Izmantojot ARIMA un SARIMA modeļus, tika veidotas un analizētas ikmēneša nodokļu ieņēmumu rindas Latvijas budžetā, sākot ar 2016. gadu. Lai realizētu variantu optimizāciju, tiek veidotas kombinētās diagrammas un prezentēti ekspertu aptaujas apstrādes rezultāti. Pamatojoties uz Latvijā spēkā esošā transportlīdzekļa ekspluatācijas nodokļa analīzi (ieskaitot citus nodokļu faktorus, kas ietekmē transportlīdzekļa lietošanas izmaksas), tika veikta tā scenāriju analīze. Disertācija sastāv no ievada, četrām nodaļām, secinājumiem un priekšlikumiem. Darba saturs (ievads, četras nodaļas, secinājumi un priekšlikumi) izklāstīts 164 lappusēs (bez pielikumiem), ilustrēts ar 43 attēliem un 9 tabulām un 26 formulām. Bibliogrāfija – 264 literatūras avoti. Darbā ir 11 pielikumi.