The COVID-19 epidemic in Southeastern Europe brought into foals issues which have been plaguing the countries of the region for same years. Although their responses, as well as results in terms of curbing the spread of the epidemic were among the most successful in the world, their taxation responses were more modest. For the time being tax obligations are being deferred in order to allow businesses to use the available funds for day to day operations instead of meeting their tax obligations. However, the gravity of the pending economic crisis will fore the governments of Southeastern European countries to considerably revisit their lax policies in particular in respect to their relations with the more developed nations with whom they share the same continent.
Ključne reči:
tax policy / postponement of tax procedures / immigration / deferral of tax obligations / COVID-19
TY - JOUR
AU - Kostić, Svetislav
PY - 2020
UR - https://ralf.ius.bg.ac.rs/handle/123456789/1224
AB - The COVID-19 epidemic in Southeastern Europe brought into foals issues which have been plaguing the countries of the region for same years. Although their responses, as well as results in terms of curbing the spread of the epidemic were among the most successful in the world, their taxation responses were more modest. For the time being tax obligations are being deferred in order to allow businesses to use the available funds for day to day operations instead of meeting their tax obligations. However, the gravity of the pending economic crisis will fore the governments of Southeastern European countries to considerably revisit their lax policies in particular in respect to their relations with the more developed nations with whom they share the same continent.
PB - Kluwer Law Int, Alphen Aan Den Rijn
T2 - Intertax
T1 - COVID-19 and Taxation in Southeastern Europe
EP - 775
IS - 8-9
SP - 769
VL - 48
UR - conv_3388
ER -
@article{
author = "Kostić, Svetislav",
year = "2020",
abstract = "The COVID-19 epidemic in Southeastern Europe brought into foals issues which have been plaguing the countries of the region for same years. Although their responses, as well as results in terms of curbing the spread of the epidemic were among the most successful in the world, their taxation responses were more modest. For the time being tax obligations are being deferred in order to allow businesses to use the available funds for day to day operations instead of meeting their tax obligations. However, the gravity of the pending economic crisis will fore the governments of Southeastern European countries to considerably revisit their lax policies in particular in respect to their relations with the more developed nations with whom they share the same continent.",
publisher = "Kluwer Law Int, Alphen Aan Den Rijn",
journal = "Intertax",
title = "COVID-19 and Taxation in Southeastern Europe",
pages = "775-769",
number = "8-9",
volume = "48",
url = "conv_3388"
}
Kostić, S.. (2020). COVID-19 and Taxation in Southeastern Europe. in Intertax
Kluwer Law Int, Alphen Aan Den Rijn., 48(8-9), 769-775.
conv_3388
Kostić S. COVID-19 and Taxation in Southeastern Europe. in Intertax. 2020;48(8-9):769-775.
conv_3388 .
Kostić, Svetislav, "COVID-19 and Taxation in Southeastern Europe" in Intertax, 48, no. 8-9 (2020):769-775,
conv_3388 .
