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dc.creatorKostić, Svetislav
dc.date.accessioned2024-03-11T15:14:29Z
dc.date.available2024-03-11T15:14:29Z
dc.date.issued2020
dc.identifier.issn0165-2826
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/1224
dc.description.abstractThe 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.en
dc.publisherKluwer Law Int, Alphen Aan Den Rijn
dc.rightsrestrictedAccess
dc.sourceIntertax
dc.subjecttax policyen
dc.subjectpostponement of tax proceduresen
dc.subjectimmigrationen
dc.subjectdeferral of tax obligationsen
dc.subjectCOVID-19en
dc.titleCOVID-19 and Taxation in Southeastern Europeen
dc.typearticle
dc.rights.licenseARR
dc.citation.epage775
dc.citation.issue8-9
dc.citation.other48(8-9): 769-775
dc.citation.spage769
dc.citation.volume48
dc.identifier.rcubconv_3388
dc.identifier.scopus2-s2.0-85100385224
dc.identifier.wos000562492400010
dc.type.versionpublishedVersion


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