Pregled bibliografske jedinice broj: 475512
Tax Incentives in Western Balkan Countries
Tax Incentives in Western Balkan Countries, 2010. (ostali članci/prilozi).
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 4
Vrsta, podvrsta
Ostale vrste radova, ostali članci/prilozi
Godina
2010
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:
MZOS-002-0022469-2465 - Inovacije, ulaganje u ljudski kapital i rast konkurentnosti Hrvatske (Jurlina Alibegović, Dubravka, MZOS ) ( CroRIS)
MZOS-066-0661428-1116 - Razvoj hrvatskog fiskalnog sustava i njegovo usklađenje s pravom EU (Šimović, Jure, MZOS ) ( CroRIS)
Ustanove:
Ekonomski institut, Zagreb,
Pravni fakultet, Zagreb,
Ekonomski fakultet, Zagreb
