CORPORATE INCOME TAX IN SERBIA, BOSNIA AND HERZEGOVINA AND SLOVENIA

Davek od dohodka (dobička) pravnih oseb je kljub nizkemu deležu javnofinančnih prihodkov pomemben z vidika gospodarskega razvoja. Ob današnji vse večji globalizaciji in mednarodni trgovini si veliko podjetij prizadeva čimbolj prodreti na tuje trge zaradi povečanja konkurenčnosti na domačem in tujem trgu ter zaradi doseganja dobička. Davčna zakonodaja je vsekakor pomemben dejavnik pri odločitvi podjetja v katerih državah investirati in poslovati. Cilj podjetja je namreč ustvarjanje čim večjega dobička in plačevanje čim manjših davkov. Različni davčni predpisi o obdavčitvi dohodka (dobička) pravnih oseb med izbranimi državami povzročajo različne davčne obremenitve davčnih zavezancev in različne finančne učinke v proračunu države. Poleg nizkih davčnih stopenj, je pomembna tudi amortizacija in davčne spodbude, ki bistveno vplivajo na višino davčne osnove. Za države bivše Jugoslavije je vsekakor pomembno, da z namenom hitrejšega gospodarskega razvoja in zmanjševanja brezposelnosti z davčno zakonodajo ustvarijo ugodno davčno okolje za tuje investitorje. Kljub temu, da Srbija ter Bosna in Hercegovina nista članici Evropske unije pa je postopno poenotenje zakonodaje na področju obdavčitve dohodka (dobička) pravnih oseb, pomemben dejavnik pri njihovem nadaljnjem gospodarskem razvoju.Despite the low share of income in public finances is the income tax (profit tax) of legal entities important from the viewpoint of economic development. With the present growing globalization and international trade, many companies aspire to break through to foreign markets to increase competition in domestic and foreign markets and to achieve profit. The tax legislation is an important factor in the decision-making process for a company in which countries to invest and do business in. The goal of the company is to make the biggest profit and pay the least tax possible. Different tax regulations on taxation of income (profit) of legal entities among chosen countries are the cause for different tax burdens of taxable persons and different financial effects in the country’s budget. Also important, besides low tax rates, are depreciation and tax incentives that essentially influence the level of taxable amount. For former Yugoslavian countries, it is important to create favorable tax environment for foreign investors with their tax legislation in order to advance their economic development and reduce the unemployment rate. Despite the fact that Serbia and Bosnia and Herzegovina are not members of the European Union, the gradual unification of legislation in the field of income (profit) taxation of legal entities is an important factor with their subsequent economic development