Füüsilisest isikust ettevõtja käsiraamat - Olavi Kärsna

The book consists of five parts.
The first part provides an overview of starting out as a sole proprietor.
The second part covers the taxes a business owner must pay, as well as how—and on what grounds—to dispute matters with tax authorities.
The third part examines cash-based accounting for business owners, with specific sections dedicated to cash-based accounting for agricultural production.
The fourth part discusses tax changes that took place in 2007.
The fifth part analyzes when it is more financially advantageous to operate as a sole proprietor versus establishing a formal company.
The appendices contain the key laws and regulations relevant to sole proprietors.

Keywords:
entrepreneurship
entrepreneurs
corporate income tax
business accounting
individuals
taxation
labor law
business law
legal acts
laws
handbooks