Taxation of freelancers in selected countries before and during the pandemic of the virus COVID-19
With the emergence of the COVID-19 virus pandemic, a new type of work engagement is coming to the fore, which implies remote work, i.e. work from home. This type of employment is known as freelancing. This document will present the taxation of freelancers in the Republic of Serbia, the Republic of C...
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| Format: | Article |
| Language: | English |
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Visoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, Kruševac
2023-01-01
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| Series: | Trendovi u Poslovanju |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2023/2334-816X2301053K.pdf |
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| _version_ | 1823859915574214656 |
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| author | Kovinić Nikola |
| author_facet | Kovinić Nikola |
| author_sort | Kovinić Nikola |
| collection | DOAJ |
| description | With the emergence of the COVID-19 virus pandemic, a new type of work engagement is coming to the fore, which implies remote work, i.e. work from home. This type of employment is known as freelancing. This document will present the taxation of freelancers in the Republic of Serbia, the Republic of Croatia, and Bosnia and Herzegovina before and during the COVID-19 virus pandemic. The document will present all taxation models in detail, as well as their shortcomings and recommendations for improvement. From the analysis, we can see how the Republic of Croatia, as a member of the European Union, defined the legal status of these workers, and how it was done by the Republic of Serbia and Bosnia and Herzegovina, which are not members of the European Union, but which are gradually adapting their legislation to the European Union. The assumption is that during the analyzed period, the number of freelancers in these countries increased significantly, primarily due to the measures adopted to prevent the spread of the COVID19 virus pandemic. This paper should also point out the importance that freelancers have for all countries in terms of generating income based on their taxation. |
| format | Article |
| id | doaj-art-78fc0d767f284591b7dfd2e95a67e8f6 |
| institution | Kabale University |
| issn | 2334-816X 2334-8356 |
| language | English |
| publishDate | 2023-01-01 |
| publisher | Visoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, Kruševac |
| record_format | Article |
| series | Trendovi u Poslovanju |
| spelling | doaj-art-78fc0d767f284591b7dfd2e95a67e8f62025-02-10T19:38:25ZengVisoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, KruševacTrendovi u Poslovanju2334-816X2334-83562023-01-01111536710.5937/trendpos2301053K2334-816X2301053KTaxation of freelancers in selected countries before and during the pandemic of the virus COVID-19Kovinić Nikola0Univerzitet Novi Pazar, Novi Pazar, SerbiaWith the emergence of the COVID-19 virus pandemic, a new type of work engagement is coming to the fore, which implies remote work, i.e. work from home. This type of employment is known as freelancing. This document will present the taxation of freelancers in the Republic of Serbia, the Republic of Croatia, and Bosnia and Herzegovina before and during the COVID-19 virus pandemic. The document will present all taxation models in detail, as well as their shortcomings and recommendations for improvement. From the analysis, we can see how the Republic of Croatia, as a member of the European Union, defined the legal status of these workers, and how it was done by the Republic of Serbia and Bosnia and Herzegovina, which are not members of the European Union, but which are gradually adapting their legislation to the European Union. The assumption is that during the analyzed period, the number of freelancers in these countries increased significantly, primarily due to the measures adopted to prevent the spread of the COVID19 virus pandemic. This paper should also point out the importance that freelancers have for all countries in terms of generating income based on their taxation.https://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2023/2334-816X2301053K.pdffreelancersdigital economylegal statustaxation models |
| spellingShingle | Kovinić Nikola Taxation of freelancers in selected countries before and during the pandemic of the virus COVID-19 Trendovi u Poslovanju freelancers digital economy legal status taxation models |
| title | Taxation of freelancers in selected countries before and during the pandemic of the virus COVID-19 |
| title_full | Taxation of freelancers in selected countries before and during the pandemic of the virus COVID-19 |
| title_fullStr | Taxation of freelancers in selected countries before and during the pandemic of the virus COVID-19 |
| title_full_unstemmed | Taxation of freelancers in selected countries before and during the pandemic of the virus COVID-19 |
| title_short | Taxation of freelancers in selected countries before and during the pandemic of the virus COVID-19 |
| title_sort | taxation of freelancers in selected countries before and during the pandemic of the virus covid 19 |
| topic | freelancers digital economy legal status taxation models |
| url | https://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2023/2334-816X2301053K.pdf |
| work_keys_str_mv | AT kovinicnikola taxationoffreelancersinselectedcountriesbeforeandduringthepandemicoftheviruscovid19 |