000			01501nab a2200241 c 4500
999			_c142574 _d142574
003			ES-MaIEF
005			20221019152821.0
007			ta
008			200910s2020 ne ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041	0		_aeng
100	1		_aKostic, Svetislav V. _961964
245	0	0	_aCOVID-19 and taxation in southeastern europe _c Svetislav V. Kostic
260			_c2020
504			_aBibliografía
520			_aThe COVID-19 epidemic in Southeastern Europe brought into focus issues which have been plaguing the countries of the region for some 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 force the governments of Southeastern European countries to considerably revisit their tax policies in particular in respect to their relations with the more developed nations with whom they share the same continent.
650		4	_aCORONAVIRUS _967999
650		4	_aIMPUESTOS _947460
650		4	_aEUROPA CENTRAL _956510
650		4	_aEUROPA ORIENTAL _944018
773	0		_9162937 _oOP 2141/2020/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _g volume 48, issues 8-9, August-September 2020, p. 769-775
942			_cART