Karlis Ketners is Partnership professor at MBA programme “Customs Process Management” (Vytautas Magnus university (Lithuania)) and the Director of the Budget Policy Development Department at the Ministry of Finance of the Republic of Latvia. Dr Karlis Ketners, in 1999, at the age of 23, obtained a Scientific Degree of Doctor in Economics at Riga Technical University. Before that, Kārlis Ketners obtained his Master’s degree in Engineering Economics (M.Sc.Ing) (summa cum laude) at Riga Technical University. Dr Karlis Ketners from 2022 is the corresponding member of Latvian Academy of Sciences (Economics). From 1997 to 2022, K. Ketners had extensive teaching experience at Riga Technical University, BA School of Business and Finance and other Latvian high education institutions, delivering courses related to public finance, taxation, tax planning, national economy, and investment policy matters. Dr Ketners has extensive practical experience in the public sector, including the position of State Secretary and Deputy State Secretary in Strategic Planning and Resource Management Issues at the Ministry of Health of the Republic of Latvia (2015.-2017.); Director of the 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). Dr. K.Ketners is a contributor and author of various scientific and study books on taxation matters inter alia, Ketners, K. (2024) Fundamentals of public finance law/ In: Publiskās tiesības:ievads. R: Tiesu namu aģentūra, [2024]; Ketners K. (2020). Controlled Foreign Company Legislation in Latvia./ In G.Kofler et.al.(Eds.), Controlled Foreign Company Legislation. IBFD. WU; Ketners, K. (2018). Nodokļi un nodokļu plānošanas principi. Rīga: SIA Tehnoinform Latvia, SIA Info Tilts.; Badovskis, M. […] Ketners, K., et.al. (2017) /Public Law. In The Law of the Baltic States. Springer International Publishing.(https://orcid.org/0000-0001-7891-2745 )
