Cost-Benefit Analysis of Tax Incentives in Serbia

Glenn Jenkins (), Owotomiwa C. Olubamiro () and Mikhail Miklyaev
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Owotomiwa C. Olubamiro: Cambridge Resources International Inc.

No 2022-01, Development Discussion Papers from JDI Executive Programs

Abstract: Serbia has introduced several tax incentives into its corporate income tax system to promote research and development, employment, and the provision of financing of innovative enterprises. This study undertakes a comprehensive analysis of five corporate income tax incentives, conducted through the application of a cost-benefit analysis (CBA) framework. This study will serve as input to the tax policy discussion towards improving Serbia’s tax system and an analytical framework for evaluating alternative tax policy proposals. The justification of these tax incentives depends on the impact they are expected to have on the return on investment for the targeted firms.

Keywords: Cost-Benefit Analysis; Personal Income Tax; Tax Compliance; Tax Policy; Tax Intensive; Serbia (search for similar items in EconPapers)
JEL-codes: D61 H21 H24 H26 (search for similar items in EconPapers)
Pages: 58 Pages
Date: 2022-04-26
New Economics Papers: this item is included in nep-acc, nep-dem, nep-pbe and nep-pub
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Working Paper: Cost-Benefit Analysis of Tax Incentives in Serbia (2022)
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:4593

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