{"id":10532,"date":"2024-12-25T21:32:01","date_gmt":"2024-12-25T21:32:01","guid":{"rendered":"https:\/\/pravnizapisi.rs\/?page_id=10532"},"modified":"2024-12-25T21:32:02","modified_gmt":"2024-12-25T21:32:02","slug":"10532-2","status":"publish","type":"page","link":"https:\/\/www.pravnizapisi.rs\/en\/pravni-zapisi-2-2024\/10532-2\/","title":{"rendered":""},"content":{"rendered":"

PRAVNI ZAPISI \u2022 Year XV \u2022 No. 2 \u2022 pp. 394\u2013429<\/p>\n

LEGAL CONSEQUENCES OF SPECIAL TAX REGIMES FOR INDIVIDUAL ENTREPRENEURS IN POST-TRANSITION ECONOMIES<\/b><\/h3>\n
\"\"<\/a>
Language:
English<\/em><\/figcaption><\/figure>\n

Vladimir Tiutiuriukov
\n<\/b>Assistant Professor, Union University Law School Belgrade
\n<\/b>e-mail: <\/b>vladimir.tiutiuriukov@pravnifakultet.edu.rs<\/b><\/span><\/a>
\n<\/b><\/span>ORCID ID: 0000-0003-3772-4689<\/b><\/p>\n

Pravni zapisi, No. 2\/2024, pp. 394-429
\nOriginal Scientific Article
\nDOI<\/b>: 10.5937\/pravzap15-53592<\/p>\n

KEY WORDS
\n<\/strong><\/span><\/p>\n

Special Tax Regime, Lump sum Tax, Imputed Income Tax, Personal Taxation, Individual Entrepreneurs, Self-employed.<\/p>\n

ABSTRACT
\n<\/strong><\/span><\/p>\n

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 \u2013 whether based on lumpsum tax, on taxation of imputed income, or on taxation of actual income \u2013 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).<\/p>\n","protected":false},"excerpt":{"rendered":"

PRAVNI ZAPISI \u2022 Year XV \u2022 No. 2 \u2022 pp. 394\u2013429 LEGAL CONSEQUENCES OF SPECIAL TAX REGIMES FOR INDIVIDUAL ENTREPRENEURS IN POST-TRANSITION ECONOMIES Vladimir Tiutiuriukov Assistant Professor, Union University Law School Belgrade e-mail: vladimir.tiutiuriukov@pravnifakultet.edu.rs ORCID ID: 0000-0003-3772-4689 Pravni zapisi, No. 2\/2024, pp. 394-429 Original Scientific Article DOI: 10.5937\/pravzap15-53592 KEY WORDS Special Tax Regime, Lump sum Tax, Imputed Income Tax, Personal Taxation, Individual Entrepreneurs, Self-employed. ABSTRACT 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 […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":10476,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-article.php","meta":{"footnotes":""},"class_list":["post-10532","page","type-page","status-publish","hentry"],"yoast_head":"\n- Pravni Zapisi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pravnizapisi.rs\/pravni-zapisi-2-2024\/10531-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"- Pravni Zapisi\" \/>\n<meta property=\"og:description\" content=\"PRAVNI ZAPISI \u2022 Year XV \u2022 No. 2 \u2022 pp. 394\u2013429 LEGAL CONSEQUENCES OF SPECIAL TAX REGIMES FOR INDIVIDUAL ENTREPRENEURS IN POST-TRANSITION ECONOMIES Vladimir Tiutiuriukov Assistant Professor, Union University Law School Belgrade e-mail: vladimir.tiutiuriukov@pravnifakultet.edu.rs ORCID ID: 0000-0003-3772-4689 Pravni zapisi, No. 2\/2024, pp. 394-429 Original Scientific Article DOI: 10.5937\/pravzap15-53592 KEY WORDS Special Tax Regime, Lump sum Tax, Imputed Income Tax, Personal Taxation, Individual Entrepreneurs, Self-employed. ABSTRACT 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. 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