The development of social entrepreneurship as a special business type is in its beginning in Latvia, therefore its development conditions have been researched very little. The legislation regulating this type of business activity commences on the 1st April 2018. In order to promote the development of social entrepreneurship and at the same time promote employment opportunities for unemployed persons who are less favoured, persons with disabilities and other socially vulnerable persons, the EU Structural Funds support for the realization of these strategic goals is available for social businesses. The research carried out a comparative analysis of the legal framework regulating social entrepreneurship in the Baltic States and an analysis of economic preconditions and the support system for social entrepreneurship. The present research contributes to research on social entrepreneurship in two aspects: 1) the legal framework distinguishing this business form from others is analysed; 2) economic preconditions for social entrepreneurship as well as its socio-economic goals and the relevant institutional framework in Latvia are analysed. The subject of the research: preconditions and prerequisites for social entrepreneurship. Methods of the research: the monographic method, statistical analysis and comparative analysis.
Research purpose. To analyse the content of legal acts regulating the personal responsibility of the Member of the Board for overdue tax payments by a legal person, to carry out an analysis of the legal and economic conditions of business development. Design/ Methodology/ Approach. The study is based on the economic and legal analysis of legal acts using descriptive, analytical, deductive and inductive methods, on the basis of which the authors draw conclusions about the responsibility of the Members of the Board, their rights and obligations towards the state and society, deliberately avoiding compulsory taxes. The research has been created as a systematic review, including searching in databases The Legal acts of the Republic of Latvia and The Commercial Register of the Republic of Latvia, specific literature, publications of expert, methodically analysing, compiling and including and excluding information. Findings. The responsibility of the Member of the Board for losses incurred by a legal person in Latvia has so far been an insufficiently researched topic and there is a lack of publications and case summaries. This creates problems for the uniform application of the law in practice. This study will analyse current issues – the conditions for the responsibility of a Member of the Board as a natural person for the tax liabilities of a legal person, analysis of statistical data. Changes in statistical data and legislation in the study cover the period from the entry into force of changes in legislation that provide for the personal financial responsibility of the Member of the Board for a legal person’s tax debts. Originality/Value/Practical implications. The study contributes to the analysis of the business environment in two aspects: 1) economic aspects related to changes in the legislation on the personal responsibility of the Member of the Board for corporate tax debts; 2) the legal conditions that affect the role and responsibility of the Member of the Board in a commercial company in case of damages.
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