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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Main Author: | Tiutiuriukov Vladimir |
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Format: | Article |
Language: | English |
Published: |
Union University, Faculty of Law, Belgrade
2024-01-01
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Series: | Pravni Zapisi |
Subjects: | |
Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2217-2815/2024/2217-28152402394T.pdf |
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