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Health financing policy is one of major challenges for any health care system. The Latvian health care system faces challenges and financial pressures that threaten its long-term sustainability and the values of solidarity. The goal of this paper is to conduct the review of the financing resources of the health care in Latvia, to evaluate the development of the health care reform in Latvia and provide recommendations for future changes. To achieve the goal of the research, comparative analysis and methods of theoretical research, as well as for data processing and analysis, the statistical analysis methods are used. [ABSTRACT FROM AUTHOR]

Paper is devoted to one of the topical questions of modern public administration - development of the competence approach to human resources management for Latvian State Revenue Service, focusing on the development of proposals for customs units to improve the performance. Previous research on the link between HRM and performance has focused almost exclusively on HR strategies and policies and has neglected process and implementation. This paper presents some evidence to show that HRM and process management interaction is important also for tax and customs authorities. The study led to the establishment concept proposals for improvement of the competence model for the integrated tax and customs authorities. [ABSTRACT FROM AUTHOR]

Broad system of taxes on unhealthy foods, possibly combined with subsidies for certain healthy foods is one of the public health policy directions. This paper assesses possible rationales for such a tax, examining arguments and historical development of health taxation in Latvia. The aim of study is to examine rationales for tax, including behavioural issues and develop proposals for the future development in Latvia. The conventional quantitative and qualitative data analysis methods of economics as well as inductive and deductive research methods were used. Proposals for the possible food tax system as a part of health financing model had resulted from this research. [ABSTRACT FROM AUTHOR]