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Pregled bibliografske jedinice broj: 475512

Tax Incentives in Western Balkan Countries


Šimović, Hrvoje; Mihelja Žaja, Maja
Tax Incentives in Western Balkan Countries // WASET International Journal of Social, Management, Economics and Business Engineering, 4 (2010), 6; 111-116 (podatak o recenziji nije dostupan, članak, znanstveni)


CROSBI ID: 475512 Za ispravke kontaktirajte CROSBI podršku putem web obrasca

Naslov
Tax Incentives in Western Balkan Countries

Autori
Šimović, Hrvoje ; Mihelja Žaja, Maja

Izvornik
WASET International Journal of Social, Management, Economics and Business Engineering (2070-376X) 4 (2010), 6; 111-116

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
tax incentives ; tax rate ; tax holidays ; Western Balkan countries

Sažetak
This paper provides an analysis of corporate income tax (CIT) incentives in the Western Balkan countries: Slovenia, Croatia, Serbia, Montenegro, Macedonia and Albania. Western Balkan countries, as other transition and developing countries, use large number of the corporate income tax incentives (CIT) to attract foreign investments and to stimulate economic activity. The main goal of this paper is to investigate how often these countries use CIT incentives and provide review of existing tax incentives in Western Balkan countries. Paper will focus on reduced CIT rates, tax holidays, and other investment incentives which imply incentives like accelerated depreciation, tax allowances and tax credits.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Pravo



POVEZANOST RADA


Projekti:
002-0022469-2465 - Inovacije, ulaganje u ljudski kapital i rast konkurentnosti Hrvatske (Jurlina Alibegović, Dubravka, MZOS ) ( POIROT)
066-0661428-1116 - Razvoj hrvatskog fiskalnog sustava i njegovo usklađenje s pravom EU (Šimović, Jure, MZOS ) ( POIROT)

Ustanove:
Ekonomski institut, Zagreb,
Pravni fakultet, Zagreb,
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Maja Mihelja Žaja (autor)

Avatar Url Hrvoje Šimović (autor)

Citiraj ovu publikaciju

Šimović, Hrvoje; Mihelja Žaja, Maja
Tax Incentives in Western Balkan Countries // WASET International Journal of Social, Management, Economics and Business Engineering, 4 (2010), 6; 111-116 (podatak o recenziji nije dostupan, članak, znanstveni)
Šimović, H. & Mihelja Žaja, M. (2010) Tax Incentives in Western Balkan Countries. WASET International Journal of Social, Management, Economics and Business Engineering, 4 (6), 111-116.
@article{article, year = {2010}, pages = {111-116}, keywords = {tax incentives, tax rate, tax holidays, Western Balkan countries}, journal = {WASET International Journal of Social, Management, Economics and Business Engineering}, volume = {4}, number = {6}, issn = {2070-376X}, title = {Tax Incentives in Western Balkan Countries}, keyword = {tax incentives, tax rate, tax holidays, Western Balkan countries} }
@article{article, year = {2010}, pages = {111-116}, keywords = {tax incentives, tax rate, tax holidays, Western Balkan countries}, journal = {WASET International Journal of Social, Management, Economics and Business Engineering}, volume = {4}, number = {6}, issn = {2070-376X}, title = {Tax Incentives in Western Balkan Countries}, keyword = {tax incentives, tax rate, tax holidays, Western Balkan countries} }

Časopis indeksira:


  • Scopus


Uključenost u ostale bibliografske baze podataka:


  • Google Scholar
  • Engineering Index (Compendex)
  • EBSCO
  • GALE
  • DOAJ
  • INTUTE
  • ScientificCommons
  • Electronic Journals Library





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