TAX INCENTIVES FROM INCOME TAXES IN ATTRACTING FOREIGN INVESTMENT IN SERBIA

Abstract

The aim of this paper is to point out the tax incentives from the tax, which are often used in the transition countries, especially in Serbia, for attracting foreign investment. The paper analyzes the theoretical aspect of the tax incentives from the get and the view is the most important tax incentives, with special emphasis on their characteristics, advantages and disadvantages. Then, on the basis of positive legal tax regulations points to the wide range of incentives from income tax for stimulating foreign investment in Serbia, with special focus on the politics of state incentives, in accordance with the rules of the EU. Serbia to seven types of favorable and ekstezivno set of tax incentives from income tax for foreign investors, makes, in relation to the competitive environment in the country, among the most interesting and the most transition countries for investment in the southeastern region of Europe.

Keywords

• tax incentives
• income tax
• tax relief
• tax credits
• tax amortization