Automated tax regimes for self-employed: a comparative analysis of pioneering systems in Estonia and Ukraine
By: Semen Feldmann and Thomas Hoffmann
Authors
Thomas Hoffmann
Department of Law, Tallinn University of Technology, Estonia
DOI: https://doi.org/10.2478/bjes-2026-0022 | Journal eISSN: 2674-4619 (formerly 2228-0596) | Journal ISSN: 2674-4600 (formerly 2228-0596)
Language: English
Page range: 204 - 244
Published online: Oct 25, 2026
Published in print: Dec 1, 2026
Published by: Tallinn University of Technology
In partnership with: Paradigm Publishing Services
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© 2026 Semen Feldmann, Thomas Hoffmann, published by Tallinn University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.