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COVID-19 and Taxation in Southeastern Europe
dc.creator | Kostić, Svetislav | |
dc.date.accessioned | 2024-03-11T15:14:29Z | |
dc.date.available | 2024-03-11T15:14:29Z | |
dc.date.issued | 2020 | |
dc.identifier.issn | 0165-2826 | |
dc.identifier.uri | https://ralf.ius.bg.ac.rs/handle/123456789/1224 | |
dc.description.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. | en |
dc.publisher | Kluwer Law Int, Alphen Aan Den Rijn | |
dc.rights | restrictedAccess | |
dc.source | Intertax | |
dc.subject | tax policy | en |
dc.subject | postponement of tax procedures | en |
dc.subject | immigration | en |
dc.subject | deferral of tax obligations | en |
dc.subject | COVID-19 | en |
dc.title | COVID-19 and Taxation in Southeastern Europe | en |
dc.type | article | |
dc.rights.license | ARR | |
dc.citation.epage | 775 | |
dc.citation.issue | 8-9 | |
dc.citation.other | 48(8-9): 769-775 | |
dc.citation.spage | 769 | |
dc.citation.volume | 48 | |
dc.identifier.rcub | conv_3388 | |
dc.identifier.scopus | 2-s2.0-85100385224 | |
dc.identifier.wos | 000562492400010 | |
dc.type.version | publishedVersion |
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