PORESKI PODSTICAJI U SISTEMU POREZA NA DOBIT - UPOREDNO PRAVNA ANALIZA REŠENJA U SRBIJI I CRNOJ GORI

Božidar Raičević and Jelena Nenadić

Economic Annals, 2005, vol. 50, issue 166, 81 - 107

Abstract: Rad se bavi uporedno pravnom analizom poreskih podsticaja u sistemu poreza na dobit pravnih lica u Srbiji i Crnoj Gori. Poreska konkurencija, koja se nastavlja među dvema Republikama, posebno je dobila na značaju nakon izmena u crnogorskom sistemu poreza na dobit pravnih lica. Rad predstavlja pokušaj da se dva sistema uporede i ocene, s posebnim osvrtom na uporedna rešenja u drugim zemljama zapadnog Balkana, s jedne strane i iskustvima u zapadnoevropskoj poreskoj praksi, s druge strane.

Keywords: poreski podsticaji; porez na dobit; konkurencija (search for similar items in EconPapers)
Date: 2005
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