PORESKI PODSTICAJI KAO VAŽAN SEGMENT PORESKIH REFORMI U BALKANSKIM ZEMLJAMA I SLUČAJ KOSOVA. (Croatian)

TAX INCENTIVES AS AN IMPORTANT SEGMENTOF TAX REFORMS IN THE BALKAN COUNTRIES- THE CASE OF KOSOVO. (English)

The aim of this paper is to draw attention to the complexity and importance of tax incentives that the Balkan countries apply in their tax systems as a very important part of tax reforms. For more than two decades, the Balkan countries have been undergoing a socio-economic transition. Without a doubt, the tax system has been one of the more dynamic subsystems of the socio-economic system of the Balkan countries. These countries have made efforts in view of allowing the tax systems to enable the stimulation of economic entities and to align themselves more with the tax systems of the EU member states. The development of appropriate and functional tax reforms has not been an easy goal in any one Balkan country. Any tax reform in any country has had its own peculiarities. However, there were common trends. One very important segment in this regard was also the implementation of tax incentives that the Balkan countries implemented with the aim of encouraging foreign investment and development of undeveloped areas up to the adoption of the corporate income tax (CIT). In this regard, the most important place has been taken up by tax breaks (tax holidays) as tax incentives that are most frequently implemented in the tax systems of the Balkan countries. Kosovo still has a lot to do in this domain. For now, significant work has been done with regard to tax incentives and the reduction of CIT tax rate. [ABSTRACT FROM AUTHOR]

Cilj ovog rada je skretanje paŽnje na kompleksnost i vaŽnost poreskih podsticaja koje balkanske zemlje primenjuju u poreskim sistemima kao jedan veoma vaŽan segment poreskih reformi. Više od dve decenije balkanske zemlje su prolazile kroz društvenoekonomsku tranziciju. Dinamičniji podsistem društveno-ekonomskog sistema balkanskih drŽava je bez sumnje bio poreski sistem. Ove zemlje su činile napore u smislu da poreski sistemi omoguće funkciju podsticaja ekonomskih subjekata i da se usklade što više s poreskim sistemima drŽava članica EU. Stvaranje odgovarajućih i funkcionalnih poreskih reformi nije bio lak cilj ni u jednoj balkanskoj zemlji. Bilo koja poreska reforma u bilo kojoj zemlji je imala je svoje posebnosti. Međutim trendovi su bili zajednički. Jedan segment koji je veoma vaŽan u ovom smislu su bile i primene poreskih podsticaja koje su balkanske zemlje primenjivale s ciljem ohrabrivanja stranih investicija i razvoj nerazvijenih područja do poreza na prihod korporacija (PPK). U ovom smislu najvaŽnije mesto su zauzimali poreski odmori (tax holidays) kao poreski podsticaji koji se najviše primenjuju u poreskim sistemima balkanskih zemalja. U tom smislu Kosovo ima još puno da radi, za sada je urađen značajan poreski podsticaj, smanjenje poreske stope PPK. [ABSTRACT FROM AUTHOR]

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