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Incentives to investments in the Serbian economy

dc.creatorIlić-Popov, Gordana
dc.date.accessioned2024-03-11T15:04:26Z
dc.date.available2024-03-11T15:04:26Z
dc.date.issued2019
dc.identifier.issn0354-3501
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/1105
dc.description.abstractDržava 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.abstractIn 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.publisherUdruženje pravnika u privredi Srbije, Beograd
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.sourcePravo i privreda
dc.titlePodsticaji ulaganju u srpsku privredusr
dc.titleIncentives to investments in the Serbian economyen
dc.typearticle
dc.rights.licenseBY
dc.citation.epage199
dc.citation.issue7-9
dc.citation.other57(7-9): 186-199
dc.citation.rankM52
dc.citation.spage186
dc.citation.volume57
dc.identifier.fulltexthttps://ralf.ius.bg.ac.rs/bitstream/id/88/1102.pdf
dc.identifier.rcubconv_2295
dc.type.versionpublishedVersion


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