Приказ основних података о документу
Podsticaji ulaganju u srpsku privredu
Incentives to investments in the Serbian economy
dc.creator | Ilić-Popov, Gordana | |
dc.date.accessioned | 2024-03-11T15:04:26Z | |
dc.date.available | 2024-03-11T15:04:26Z | |
dc.date.issued | 2019 | |
dc.identifier.issn | 0354-3501 | |
dc.identifier.uri | https://ralf.ius.bg.ac.rs/handle/123456789/1105 | |
dc.description.abstract | Država pruža investitorima različite oblike državne pomoći (direktne podsticaje, poreske podsticaje i olakšice, oslobođenja od plaćanja taksi, carinske povlastice i dr.), sa ciljem unapređenja ekonomskog rasta i poboljšanja investicione klime. Da bi se sprečile arbitrarnosti, koje su nekada bile vrlo izražene prilikom dodeljivanja subvencija iz budžeta samo odabranim privrednim subjektima ili privrednim granama, odnosno kod odobravanja poreskih olakšica bez jasno propisanih kriterijuma, sprovodi se postupak kontrole državne pomoći. Na taj način se obezbeđuju zaštita slobodne konkurencije na tržištu i transparentnost u dodeli državne pomoći, kao i izvršavanja preuzetih obaveza iz Sporazuma o stabilizaciji i pridruživanju. U radu se naglasak stavlja na direktne podsticaje i poreske podsticaje, kao najznačajnije oblike državne pomoći. Analizi se posebno podvrgava poresko oslobođenje za velika ulaganja i vrši poređenje sa ulaganjima od posebnog značaja za Republiku Srbiju, koja su uređena neporeskim propisima. | sr |
dc.description.abstract | In order to improve economic growth and the investment climate, the state provides investors with various forms of state aid (direct incentives, tax incentives, duty exemptions, customs privileges, etc.). In order to prevent arbitrariness, which were once very pronounced when allocating subsidies to only selected economic entities or economic branches, or when granting tax relief without clearly defined criteria, the procedure for controlling state aid is being implemented. In this way, the protection of free market competition and transparency while granting state aid, as well as the fulfillment of the undertaken obligations under the Stabilization and Association Agreement are ensured. The paper focuses on direct incentives and tax incentives, as the most significant forms of state aid. The author analyzes tax exemption for large investments and compares them with investments of special importance to the Republic of Serbia, which are regulated in non-tax legislation. | en |
dc.publisher | Udruženje pravnika u privredi Srbije, Beograd | |
dc.rights | openAccess | |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | |
dc.source | Pravo i privreda | |
dc.title | Podsticaji ulaganju u srpsku privredu | sr |
dc.title | Incentives to investments in the Serbian economy | en |
dc.type | article | |
dc.rights.license | BY | |
dc.citation.epage | 199 | |
dc.citation.issue | 7-9 | |
dc.citation.other | 57(7-9): 186-199 | |
dc.citation.rank | M52 | |
dc.citation.spage | 186 | |
dc.citation.volume | 57 | |
dc.identifier.fulltext | https://ralf.ius.bg.ac.rs/bitstream/id/88/1102.pdf | |
dc.identifier.rcub | conv_2295 | |
dc.type.version | publishedVersion |