Dr.oec., Karlis Ketners

Dr.oec., Karlis Ketners

Assistant professor at the BA School of Business and Finance

E-mail: Karlis.Ketners@ba.lv

Address: K. Valdemara street 161, Riga, LV-1013, Latvia

Dr. Karlis Ketners is an Assistant Professor at Finance Department of BA School of Business and Finance. In 1999 obtained Scientific Degree of Doctor in Economics from Habilitation and Promotion Council H-09 from Riga Technical University. Prior to that, Kārlis Ketners earned Master in Engineering Economics (M.Sc.Ing) (magna cum laude) at Riga Technical University. Dr. Karlis Ketners has extensive teaching experience in BA School of Business and Finance from 2005 providing courses on Tax Policy, International Taxation, Tax planning, National Economy, Investment policy, also Dr. Kārlis Ketners is Chairperson of State Examination Commission for master and bachelor studies in finance programs of BA School of Business and Finance. In 2009.-2015. worked as full time Professor at Riga Technical university (RTU diploma nr.106) providing courses on Tax Policy, International taxation, Tax Administration, Tax Planning, Modelling of Tax Receipts. Courses are covering transfer pricing, international taxation and GAAR issues. During professorship in RTU also worked as Vice Dean for research, Member of Promotion Council and Scientific Secretary of Promotional Council RTU P-09, also provided case-by-case consultancy for Constitutional Court of the Republic of Latvia and Supreme Court of the Republic of Latvia, participated in formulation of proposals for amendments to Latvian law “On taxes and fees” related to anti-avoidance issues upon request of Ministry of Finance. Also Dr. Ketners has extensive practical experience in public sector including director of State Budget department of Ministry of Finance the Republic of Latvia (2004 -2006), Director General of State Revenue Service of the Republic of Latvia (2003-2004). Prior to that in 1998 – 2003 Dr.K.Ketners served as civil servant in system of Ministry of Finance as head of International Transaction Unit at National Tax Board Counselor to the Minister of Finance in fiscal policy, tax policy, financial affairs and head of Tax Methodology Unit at Tax Policy Department of Ministry of Finance amongst others. Currently Karlis is Deputy State Secretary in Strategic Planning and Resource Management Issues at Ministry of Health of the Republic of Latvia.

Dr. Kārlis Ketners is an Expert in Management Field and Economics Field at the Latvian Council for Science (granted till September 2018).His research findings have been published in a number of peer reviewed articles in journals and conference proceedings presented at numerous scientific conferences. Dr. K.Ketners is author of various scientific and study books on taxation matters in Latvian inter alia Ketners K., Titova S. (2013) Tax policy in the European Union's environment. 2nd edition. Riga BA; Ketners K. (2008) Principles of tax optimization., Ketners K., Andrejeva V. (2008) Fundamentals of State Revenue Theories.

 

RESEARCH INTERESTS

Public finance, tax and customs administration performance, tax policy. Tax laws. Public sector management. Management of State owned companies. State civil protection and security

 

TEACHING AT DOCTORAL LEVEL

Taxation parts in courses at RTU Doctoral studies.

 

SELECTED PUBLICATIONS

Ketners, K. (2015). Possibility for Personal Wealth Taxation System in Latvia. ECONOMIC SCIENCE FOR RURAL DEVELOPMENT: 1. PRODUCTION AND COOPERATION IN AGRICULTURE 2. BIOECONOMY 3. FINANCE AND TAXES, 37, 211–219. Indexed in Thomson Reuters Web of Science data base;

Petersone, M., Krastins, A. V., & Ketners, K. (2015a). Development of System of State Revenue Service Performance Indicators. ECONOMIC SCIENCE FOR RURAL DEVELOPMENT: 1. PRODUCTION AND COOPERATION IN AGRICULTURE 2. BIOECONOMY 3. FINANCE AND TAXES, 37, 190–200. Indexed in Thomson Reuters Web of Science data base

Petersone, M., Krastins, A. V., Ketners, K. (2015b). Lifelong Learning for Improving Customs Education System in Latvia and the World. Procedia - Social and Behavioural Sciences, 174, 3547–3556. http://doi.org/10.1016/j.sbspro.2015.01.1071

Pētersone, M., Ketners, K. (2014). Comparative Approach for Corporate Tax Policy Reform Modelling. INTERNATIONAL JOURNAL OF MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES, Vol.8, 421–428. (http://www.naun.org/main/NAUN/ijmmas/2014/a302001-055.pdf);

Ketners, K. (2014). Budget Process and Fiscal Rules: Analysis of Past Progress And Future Development. In D. Jurevičienė (Ed.), WHITHER OUR ECONOMIES – 2014 (p. 46.–54.). Vilnius, Lithuania: Mykolas Romeris University Indexed in EBSCO data base

Geipele, I., Kocanova, R., Ketners, K. (2014). Assessment of the Improvement of Sustainable Development System of the Largest Energy Companies in Latvia. 2014 4th International Conference on Applied Social Science (ICASS 2014), PT 1, 51, 235–242. Indexed in Thomson Reuters Web of Science data base;

Ketners, K., Petersone, M. (2014a). Corporate Income Tax Reform Possibilities for Latvia. Economics and Rural Development, 10(1), 14–22. http://doi.org/10.15544/erd.2014.002Indexed in EBSCO, Index Copernicus data base

Ketners, K., Petersone, M. (2014b). Corporate Tax Policy Reform Issues In Latvia: Lessons Learned and Further Considerations. ECONOMIC SCIENCE FOR RURAL DEVELOPMENT: FINANCE AND TAXES - NEW DIMENSIONS IN THE DEVELOPMENT OF SOCIETY, (33), 83–90. Indexed in Thomson Reuters Web of Science data base

Petersone, M., Ketners, K., Krastins, A. V. (2014a). Regulatory Framework for Operation of Latvian Tax and Customs Experts and Opportunities for Education. ECONOMIC SCIENCE FOR RURAL DEVELOPMENT: FINANCE AND TAXES - NEW DIMENSIONS IN THE DEVELOPMENT OF SOCIETY, (33), 91–98. Indexed in Thomson Reuters Web of Science data base

Petersone, M., Ketners, K., Krastins, A. V. (2014b). Talent Management In Public Administration Institutions: The Case Of Latvian Customs. In The 8th International Scientific Conference “Business and Management 2014” (pp. 145–153). Vilnius, Lithuania: Vilnius Gediminas Technical University Publishing House Technika. http://doi.org/10.3846/bm.2014.019

Petersone, M., Krastins, A., Ketners, K. (2014). Advances in Latvian Customs Education–Lessons Learned. International Journal of Education and Information Technologies, 8, 18–27. (http://www.naun.org/main/NAUN/educationinformation/2014/a062008-095.pdf)

Petersone, M., Ketners, K. (2013). Institutional Division of Customs Administrations. ECONOMIC SCIENCE FOR RURAL DEVELOPMENT: PRODUCTION AND COOPERATION IN AGRICULTURE / FINANCE AND TAXES, (30), 207–213. Indexed in Thomson Reuters Web of Science data base;

Lazdiņš, J., Ketners, K. (2013). The Effect of Court Rulings on the Dynamics of Latvian Tax Law. Juridiskā Zinātne / Law, No.5, 22–43. Indexed in EBSCO data base

Kočanova, R., Geipele, I., & Ketners, K. (2013). The Case Study of the Big Latvian Energy Companies’ Compliance with the Principles of Sustainable Development. In The 2013 International Conference on Energy, Environment, Ecosystems and Development (EEED 2013) pp. 156–160.

Batare, S., Ketners K. (2012). Latvijas izglītības sistēmas finansēšanas principu pilnveide. (Latvian). Economics & Business. 2012, 22. Indexed in EBSCO data base

Elmane-Helmane, K., Ketners, K. (2012). Integrated Customs Control Management In Latvia: Lessons Learned. ECONOMICS AND MANAGEMENT, 17(2), 528–533. http://doi.org/10.5755/j01.em.17.2.2177Indexed in EBSCO, Index Copernicus data base;

Jevcuka, L. (2011). Latvijas valsts kapitālsabiedrību pārvaldības raksturojums, pastāvošās problēmas un iespējamie risinājumi. (Latvian). Economics & Business. Jun2011, 21. Indexed in EBSCO data base

Jevcuka, L., Ketners K. (2010). Atlīdzība valsts pārvaldē kā motivatora regulējums -- attīstība un nākotnes perspektīvas. (Latvian). Economics & Business. Jun2010, 20. Indexed in EBSCO data base

Zimecs, A., & Ketners, K. (2010). Komercdarbības risinājumu pamatojuma metodoloģija un to ietekme uz risku vadību. (Latvian). Economics & Business. Jun2010, 20. Indexed in EBSCO data base

Zimecs, A., Ketners, K. (2009). SIGNIFICANCE OF RISK MANAGEMENT IN ACTIVITY OF THE SMALL AND MEDIUM ENTERPRISES. (English). Economics & Business. Dec2009, 19. Indexed in EBSCO data base

Ketners, K., Zvidrina, S. (2008). Implementation of Fiscal Rules for Improvement of Fiscal Discipline in Latvia. Economics & Management. 2008, 13. Indexed in EBSCO data base

Ketners, K., Zvidriņa, S. (2008). Development of Taxation Policy in Latvia. In Selected Papers of 5th International Scientific Conference Business and Management Vilnius Gediminas Technical university.pp. 373–380. Indexed in Thomson Reuters Web of Science data base