Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies

This paper provides a comparative legal analysis of the practice of four post-transition economies (Czechia, Kazakhstan, Russia, and Serbia) with special tax regimes for individual entrepreneurs from 1990s till now. We analyze the eligibility criteria and main elements of each special tax regime - w...

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Detalhes bibliográficos

Autor principal:	Tiutiuriukov Vladimir
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Union University, Faculty of Law, Belgrade 2024-01-01
coleção:	Pravni Zapisi
Assuntos:	special tax regime lump sum tax imputed income tax personal taxation individual entrepreneurs self-employed
Acesso em linha:	https://scindeks-clanci.ceon.rs/data/pdf/2217-2815/2024/2217-28152402394T.pdf
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