Economics, Econometrics and Finance
2 years ago

Tax incentives in Serbia boost corporate tax revenues, driving economic growth.

1 view
Journal of Tax Reform
Do the Effective Tax Incentives Reduce Tax Revenues? Investigating the Paradox of Corporate Income Tax in Serbia
Jadranka Đurović-Todorović, Marina Đorđević, Milica Ristić

Paper Summary

The article investigates how tax incentives affect tax revenues in Serbia. Data from 2007-2018 was analyzed using regression and factor analysis. Ten tax incentives were studied, grouped into four components. Certain incentives, like those for investments and job training, positively impact corporate tax revenues. This shows that well-designed tax incentives can boost tax collection.

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