000			01649nab a2200217 c 4500
999			_c145857 _d145857
003			ES-MaIEF
005			20220512140015.0
007			ta
008			220511t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969762 _aVanasaun, Ivo
245			_aTransition from Soviet Union’s tax regime to Estonia’s own tax system _c Ivo Vanasaun
500			_aResumen.
520			_aDissolution of the Soviet Union in 1991 resulted in regaining independence for many countries, including Estonia. This caused the urgent need for the country to design its own tax system together with drafting all of the relevant legal acts and implementing them in practice. Both the Estonian Parliament and Government (although both were inherited from the Soviet Union regime, the parliament had not yet been elected by Estonian citizens) initiated this work already in 1990–1991 when the first value added tax (VAT) regulations, personal income tax, and corporate income tax laws were adopted. Significant change has occurred since June 1992 when the referendum on the adoption of the Estonian Constitution was held. According to it, all taxes would need to be stipulated in tax laws approved by the parliament which, thus far, had not often been the case. The next qualitative step was made in 1994 when tax laws that were more advanced entered into force.
650		4	_aSISTEMA FISCAL _948426
650		4	_aIMPUESTOS _947460
650		4	_aDERECHO TRIBUTARIO _942375
650		4	_aESTONIA _942668
773	0		_9167169 _oOP 2141/2021/10 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 49, issue 10, October 2021, p. 844-847
942			_cART