Influence of Tax Incentives on the Business of Foreign Investors in Serbia

Marjanović, Darko and Domazet, Ivana and Simović, Vladimir (2020) Influence of Tax Incentives on the Business of Foreign Investors in Serbia. Teme: časopis za društvenu teoriju i praksu, XLIV (3). pp. 969-984. ISSN 0353-7919

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Abstract

Tax incentives granted to foreign investors play the leading role in the process of
attracting foreign investments. The aim of this paper is to determine how individual tax
exemptions affect the operations of foreign investors in Serbia. In order to determine this,
we conducted a survey through which the views of foreign investors, expressed through
their opinions, perceptions and expectations when it comes to their investment in Serbia,
were collected. The main focus of the work is on tax incentives in certain areas, intended
for the operation of foreign investors in Serbia, and depending on the amount of
investment. The methodology of empirical research, based on the quantitative approach,
enabled the collection of numerical data, their mutual comparison, as well as the
exploration of connections between them. Based on the results obtained it is possible to
conclude that tax incentives are very important to foreign investors when choosing Serbia
as an investment destination. The results that have been achieved through the research
may be of relevance to the fiscal policy makers in Serbia, since it is of the utmost
importance that even more favorable conditions for foreign investors are ensured in the
forthcoming period.

Item Type:	Article
Additional Information:	COBISS.ID=27176457
Uncontrolled Keywords:	tax incentives, competitiveness, foreign investments, investors
Research Department:	Macroeconomics
Depositing User:	Jelena Banovic
Date Deposited:	02 Dec 2020 15:19
Last Modified:	02 Dec 2020 15:19
URI:	http://35.240.28.64/id/eprint/1513
Author Links:	[error in script] No links available.

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