LEGAL INSTITUTIONAL FRAMEWORK FOR SPECIAL ECONOMIC ZONES IN LATVIA
DOI:
https://doi.org/10.17770/lner2019vol1.11.4240Keywords:
special economic zones, free ports, regional aid, tax incentivesAbstract
The regulatory framework of the freeports and special economic zones of Latvia are analysed in the paper providing as well an insight into the changes related to granting aid that have taken place. There are five freeports and special economic zones in Latvia, though, while the conditions for granting the aid are the same, the way they operate varies. The research aims to describe the institutional framework of special economic zones in Latvia. The author (1) has carried out a study on scope and conditions for granting the aid in the freeports and special economic zones of Latvia; (2) has described the restrictions on granting the aid. The monographic research and comparative analyses methods are used in the research.
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