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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| Format: | Article |
| Language: | English |
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Union University, Faculty of Law, Belgrade
2024-01-01
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| Series: | Pravni Zapisi |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2217-2815/2024/2217-28152402394T.pdf |
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| _version_ | 1832096594296569856 |
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| author | Tiutiuriukov Vladimir |
| author_facet | Tiutiuriukov Vladimir |
| author_sort | Tiutiuriukov Vladimir |
| collection | DOAJ |
| description | 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 - whether based on lumpsum tax, on taxation of imputed income, or on taxation of actual income - on a country-by-country basis, for both existing and abolished regimes. The legal implications are also explored. In the conclusion, the paper compares and contrasts their features to identify the advantages (such as consistency of tax system, decrease in compliance burden, automatic adjustment for inflation) and deficiencies (taxpayer uncertainty, susceptibility to abuse of law and tax avoidance). |
| format | Article |
| id | doaj-art-7a3dbf7f5c4f4f4eb31f83b63fef01e9 |
| institution | Kabale University |
| issn | 2217-2815 2406-1387 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | Union University, Faculty of Law, Belgrade |
| record_format | Article |
| series | Pravni Zapisi |
| spelling | doaj-art-7a3dbf7f5c4f4f4eb31f83b63fef01e92025-02-05T13:18:11ZengUnion University, Faculty of Law, BelgradePravni Zapisi2217-28152406-13872024-01-0115239442910.5937/pravzap15-535922217-28152402394TOriginal scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economiesTiutiuriukov Vladimir0https://orcid.org/0000-0003-3772-4689Union University, Law School, Belgrade, SerbiaThis 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 - whether based on lumpsum tax, on taxation of imputed income, or on taxation of actual income - on a country-by-country basis, for both existing and abolished regimes. The legal implications are also explored. In the conclusion, the paper compares and contrasts their features to identify the advantages (such as consistency of tax system, decrease in compliance burden, automatic adjustment for inflation) and deficiencies (taxpayer uncertainty, susceptibility to abuse of law and tax avoidance).https://scindeks-clanci.ceon.rs/data/pdf/2217-2815/2024/2217-28152402394T.pdfspecial tax regimelump sum taximputed income taxpersonal taxationindividual entrepreneursself-employed |
| spellingShingle | Tiutiuriukov Vladimir Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies Pravni Zapisi special tax regime lump sum tax imputed income tax personal taxation individual entrepreneurs self-employed |
| title | Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies |
| title_full | Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies |
| title_fullStr | Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies |
| title_full_unstemmed | Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies |
| title_short | Original scientific article legal consequences of special tax regimes for individual entrepreneurs in post-transition economies |
| title_sort | original scientific article legal consequences of special tax regimes for individual entrepreneurs in post transition economies |
| topic | special tax regime lump sum tax imputed income tax personal taxation individual entrepreneurs self-employed |
| url | https://scindeks-clanci.ceon.rs/data/pdf/2217-2815/2024/2217-28152402394T.pdf |
| work_keys_str_mv | AT tiutiuriukovvladimir originalscientificarticlelegalconsequencesofspecialtaxregimesforindividualentrepreneursinposttransitioneconomies |