The self-employed as independent entrepreneurs and individuals who carry out business on the market, offer their services independently and their main source of income and condition for survival is their profit obtained by performing this activity.
With Republic of Slovenia being surprised by the Covid-19 epidemic in March 2020, the National Assembly began with mitigating of its consequences. The self-employed stopped their business and as a result they lost their monthly profits. Because of this, the National Assembly passed intervention laws to reduce their illiquidity, which allowed them to be a little calmer while waiting for the Slovenian economy to restart.
As these individuals found themselves before the most demanding period of their business, a comparative method of reviewing the first four packages of intervention laws adopted between 20 March and 9 July 2020 was used to analyse data, obtained by the Financial Administration of the Republic of Slovenia.
The analysed data refer to deferral of tax liabilities, to the measure of extraordinary assistance in the form of monthly basic income and to the measures of deferral of payment and exemption from the payment of social security contributions. In view of the above, both hypotheses, based on the assumptions that the majority of the self-employed claimed a postponement of the submission of the tax return and exemption from the payment of social security contributions, were rejected.
I see the importance of my final work mainly in the fact that it is an analysis of something new not yet analysed. This work can become the basis for further analyses, in which I do not doubt, as the field on this topic offers us many possibilities for diverse research in the future due to the duration, scope and long-term impact of the epidemic itself.
|
