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Reports


  • 24-October-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Latvia (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Latvia.

  • 17-October-2019

    English

    OECD Environmental Performance Reviews: Latvia 2019

    Latvia has come a long way in improving its environmental performance and the well-being of the population. Large amounts of investment have helped increase the use of renewables, improve energy efficiency of homes, reduce greenhouse gas emissions and extend access to water and waste services. However, convergence with more advanced OECD economies is far from being accomplished. Forestry and agriculture play a key economic role, but exert increasing pressures on biodiversity. Mainstreaming biodiversity considerations into economic development policies should be a priority. Accelerating the transition towards a low-carbon and circular economy will require major investment in sustainable infrastructure, more waste prevention and recycling and stronger economic instruments. This is the first Environmental Performance Review of Latvia. It evaluates progress towards sustainable development and green growth, with special features on waste and circular economy, and biodiversity conservation and sustainable use.
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  • 15-October-2019

    English, PDF, 1,142kb

    Taxing Energy Use: Key findings for Latvia

    This country note explains how Latvia taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

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  • 15-May-2019

    English

    Evaluating Latvia's Active Labour Market Policies

    This report on Latvia is the fifth country study published in a series of reports looking into how policies connect people with jobs. It focuses on Latvia's long-term unemployed and those at risk of long-term unemployment. The report analyses linked administrative microdata to evaluate quantitatively the impact of activation policies elaborated in Latvia’s Inclusive Employment Strategy 2015-2020. More specifically, it assesses the effectiveness of training measures, employment subsidies and a programme promoting regional mobility. This report derives policy lessons from the empirical results to help the Latvian authorities adjust the activation strategies and measures in order to strengthen labour market participation of the unemployed and improve their labour market outcomes, helping them move into more productive and better quality jobs.
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  • 11-April-2019

    English

    Innovation, Agricultural Productivity and Sustainability in Latvia

    Latvia, a member of the European Union since 2004, is a small, dynamic and open economy that has successfully transitioned from central planning to a market economy. The reforms undertaken have driven progress, although from generally low levels and at a slower pace in agriculture than for the economy as a whole. This report examines the conditions under which farms and businesses in the food and agriculture sector in Latvia undertake innovation to become more productive and environmentally sustainable. It identifies opportunities as well as challenges that need to be addressed. These include economy wide skills shortage, emigration and population decline and urban concentration of population and services. At the sectoral level, these include the use of agricultural payments to support a large number of non-commercial farms and the high level of unpaid farm labour. To meet these challenges, agricultural innovation can be harnessed to improve the sector’s productivity, as well as the sustainability and efficiency of the food system. This report provides a series of recommendations that should allow agricultural policies to contribute to a well-functioning innovation system that can meet the challenges that lie ahead.
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  • 4-December-2018

    English, PDF, 541kb

    Good jobs for all in a changing world of work: The new OECD Jobs Strategy – Key findings for Latvia

    The digital revolution, globalisation and demographic changes are transforming labour markets at a time when policy makers are also struggling with slow productivity and wage growth and high levels of income inequality. The new OECD Jobs Strategy provides a comprehensive framework and policy recommendations to help countries address these challenges.

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  • 6-July-2018

    English

    Access to Justice for Business and Inclusive Growth in Latvia

    Like many OECD countries, Latvia is taking an innovative, user-centred approach to improving legal and justice services by strengthening the judicial sector and law enforcement authorities This report reviews the commercial, legal and regulatory framework in Latvia, highlighting its impact on businesses and its suitability for different forms of commercial activity. It analyses business’ legal and justice needs, and evaluates the accessibility and responsiveness of public services for business, including dispute resolution mechanisms. Finally, the report provides recommendations to help Latvia better tailor justice services to the needs of business and thus support more inclusive growth.

  • 12-April-2018

    English, PDF, 232kb

    Taxation Household Savings: Key findings for Latvia

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 7-March-2018

    English

    OECD Reviews of Pension Systems: Latvia

    This report assesses the performance of all components of Latvia's pension system. Latvia was the first country to fully implement a non-financial (notional) defined contribution (NDC) scheme in 1996. A funded mandatory earnings-related scheme complemented NDC since 2001. Voluntary private pensions cover only limited number of people. Over the last 20 years, the severe economic crisis, population ageing and strong emigration have revealed both strengths and weaknesses of the Latvian pension system. The review assesses also the minimum and basic pension schemes which provide the first-layer of protection against the old age poverty especially for those with short or patchy careers. Separate analysis focuses on the disability and early retirement schemes, including the schemes for workers in arduous and hazardous occupations. The detailed analysis leads to tailored recommendations on how to improve the performance of each element as well as the pension system as a whole.

  • 6-March-2018

    English

    Measuring Tax Support for R&D and Innovation - country profiles

    The 2017 OECD R&D tax incentive country profiles provide detailed information on the design features and cost of tax provisions used by countries to incentivise R&D performance by businesses, reporting on both long-term and recent trends.

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