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dc.creatorKostić, Svetislav
dc.date.accessioned2024-03-11T15:24:45Z
dc.date.available2024-03-11T15:24:45Z
dc.date.issued2022
dc.identifier.issn0003-2565
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/1348
dc.description.abstractThe COVID-19 pandemic has accelerated the development of flexible forms of work, those forms of work that have essentially been enabled by the development of modern technologies. In the case of flexible forms of work, evasion of taxes and, perhaps more importantly, contributions to compulsory social security are quite pervasive. During the COVID-19 pandemic, the Serbian Tax Administration tried to collect taxes from persons who pursued flexible forms of work for employers or clients from abroad, which led to protests. Ultimately, the negotiations with the Serbian Government resulted in an agreement on transitional solutions, as well as future changes in the tax regulations. This paper aims to explain the essence of the problem that arises in Serbian tax law in connection with flexible forms of work, to analyze the proposed transitional solutions, as well as to offer some suggestions that could lead to longer-term solutions to this problem.en
dc.publisherUniverzitet u Beogradu - Pravni fakultet, Beograd
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.sourceAnali Pravnog fakulteta u Beogradu
dc.subjectschedular taxationen
dc.subjectindependence testen
dc.subjectglobal services marketen
dc.subjectfalse self-employmenten
dc.titleTax treatment of flexible forms of work in Serbia in light of the COVID-19 global pandemicen
dc.typearticle
dc.rights.licenseBY
dc.citation.epage1162
dc.citation.issue4
dc.citation.other70(4): 1147-1162
dc.citation.rankM24
dc.citation.spage1147
dc.citation.volume70
dc.identifier.doi10.51204/Anali_PFBU_22407A
dc.identifier.fulltexthttps://ralf.ius.bg.ac.rs/bitstream/id/285/1345.pdf
dc.identifier.rcubconv_591
dc.type.versionpublishedVersion


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