ANALYSIS OF OUTSOURCED ACCOUNTING SECTOR ACTIVITY IN LATVIA

Problem under investigation: changes in the legislation of the outsourced accounting industry and introduction of new requirements. Legislative changes affect performers of economic activity who provide outsourced accounting services, their number is decreasing, but due to the increase in taxes, entrepreneurs are forced to increase their prices, which is the result of an increase in the total turnover of companies. The aim of the study: to explore the outsourced accounting industry in Latvia. The tasks of the study: explore the concept of accounting and the legal acts governing it, to analyse statistical data on the results of enterprises in the outsourced accounting sector.