procedure, by promoting that subsidy should be paid
directly to subsidy receiver. This will allow
managing only real transactions and only subsidy
receiver is interested in subsidy utilization. This
approach excludes conflicts of interests and makes
more efficient spending of subsidy funds.
Additionally to subsidy administration,
proposed approach allows better organization of
pupil’s daily life.
ACKNOWLEDGEMENTS
This research is part of a project „Competence
Centre of Information and Communication
Technologies” run by IT Competence Centre,
contract No. L-KC-11-0003, co-financed by
European Regional Development Fund.
REFERENCES
Bergström, G., Karlberg, I. (2007) Decentralized
responsibility for costs of outpatient prescription
pharmaceuticals in Sweden: Assessment of models for
decentralized financing of subsidies from a. Health
Policy, Vol. 81(2-3), p. 358–367.
Borck, R., Wrede, M. (2005) Political economy of
commuting subsidies. Journal of Urban Economics,
Vol. 57, p. 478–499.
Borck, R., Wrede, M. (2008) Commuting subsidies with
two transport modes. Journal of Urban Economics,
Vol. 63, p. 841–848.
Borck, R., Wrede, M. (2009) Subsidies for intracity and
intercity commuting. Journal of Urban Economics,
Vol. 66, p. 25–32.
Borger, B. De, Wuyts, B. (2009) Commuting, transport tax
reform and the labour market: employer-paid parking
and the relative efficiency of revenue recycling
instruments. Urban Studies, Vol. 46, p. 213–233.
Brueckner, J. (2005) Transport subsidies, system choice,
and urban sprawl. Regional Science and Urban
Economics, Vol. 35, p. 715–733.
Calthrop, E., Leuven, K. (2001) On subsidising
auto0commuting! CESifo Working Paper Series 566.
Dender, K. Van (2003) Transport taxes with multiple trip
purposes. The Scandinavian Journal of Economics,
Vol. 105, p. 295–310.
Drevs, F., Tscheulin, D. (2014) Crowding-in or crowding
out: An empirical analysis on the effect of subsidies on
individual willingness-to-pay for public transportation.
Transportation Research, p. 250–261.
Latvian Ministry Cabinet (2012) Latvian government
action plan.
Martin, R. (2001) Spatial mismatch and costly suburban
commutes: Can commuting subsidies help? Urban
Studies, Vol. 38, p. 1305–1318.
Mohring, H. (1972) Optimization and scale economies in
urban bus transportation. The American Economic
Review, Vol. 62, p. 591–604.
Palme, J. (2013) Unemployment Benefits in EU Member
States. Uppsala University, Department of Economics,
Working Paper Series, Center for Labor Studies, (15),
p. 25.
Parry, I., Small, K. (2009) Should urban transit subsidies
be reduced? The American Economic Review, Vol. 99,
p. 700–724.
Richter, W. (2006) Efficiency effects of tax deductions for
work-related expenses. International Tax and Public
Finance, Vol. 13, p. 685–699.
Sakai, H., Shoji, K. (2010) The effect of governmental
subsidies and the contractual model on the publicly-
owned bus sector in Japan. Research in
Transportation Economics, Vol. 29(1), p. 60–71.
Su, Q., DeSalvo, J. (2008) The effect of transportation
subsidies on urban sprawl. Journal of Regional
Science, Vol. 48, p. 567–594.
The World Bank (2013) Expenditure and performance
benchmarking country level. Scientific research:
Latvia: “Who is unemployed, inactive or needy?
Assessing post-crisis policy options,” p. 74.
Wrede, M. (2000) Tax deductibility of commuting
expenses and leisure: On the tax treatment of time-
saving expenditure. FinanzArchiv/Public Finance
Analysis, Vol. 57, p. 216–224.
Wrede, M. (2001) Should commuting expenses be tax
deductible? A welfare analysis. Journal of Urban
Economics, Vol. 49, p. 80–99.
Wrede, M. (2009) A distortive wage tax and a
countervailing commuting subsidy. Journal of Public
Economic Theory, Vol. 11, p. 297–310.
Yang, Y., Qi, K., Qian, K., Xu, Q., Yang, L. (2010) Public
Transport Subsidies Based on Passenger Volume.
Journal of Transportation Systems Engineering and
Information Technology, Vol. 10(3), p. 69–74.
Zenou, Y. (2000) Urban unemployment, agglomeration
and transportation policies. Journal of Public
Economics, Vol. 77, p. 97–133.
ICEIS 2014 - 16th International Conference on Enterprise Information Systems
132