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.
Authors registered in the RePEc Author Service: Katarzyna (Kate) Pankowska ()

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 equity financing of innovative enterprises. This report contains an analysis of five of these tax incentives. This study will serve as an input to the tax policy discussions toward improving Serbia's tax system and an analytical framework for evaluating alternative tax policy proposals. It employs a cost-benefit analysis (CBA) to evaluate these tax incentives. The justification of the tax incentive depends on the impact they are expected to have on the return to the investment in the R&D firm.

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-agr and nep-ore
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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:4579

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