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