CORPORATE INCOME TAX IN SLOVENIA AND SERBIA WITH EMPHASIS ON TAX RELIEFS AND INCENTIVES

Davek od dohodkov oziroma davek od dobička pravnih oseb ter z njimi povezane davčne spodbude in olajšave se v obeh državah nekoliko razlikujejo. Predstavljajo pa vir direktnih davkov, iz katerih se financira država. Davčne spodbude in olajšave so v Srbiji za tuje investitorje nekoliko bolj zanimive, saj omogočajo popolno oprostitev plačila davka od dobička. Je pa Srbija v zadnjih letih močno opustila nekatere davčne olajšave. Prav tako je zvišala davčno stopnjo, kot posledica približevanj EU s harmonizacijo davčne zakonodaje. Prestopila je tudi mejo davčne stopnje 12,5 odstotka, ki označuje škodljivo davčno konkurenco. Slovenija s svojimi davčnimi spodbudami in olajšavami spodbuja predvsem zaposlovanje ter vlaganje v raziskave in razvoj. Tako želi znižati stopnjo brezposelnosti in izboljšati gospodarske razmere na trgu. V zadnjih letih je zniževala davčno stopnjo, da bi postala bolj privlačna država za tuje investitorje, vendar se do sedaj na tem področju še ni prišlo do vidnih izboljšav.Corporate income tax or corporation tax and related tax incentives and reliefs slightly differ in both countries. Tax represents a source of direct taxes, from which is state funded. Tax incentives and reliefs in Serbia are for foreign investors a bit more interesting, as they allow full exemption from income tax. But Serbia dramatically in recent years abandoned some of tax reliefs. It has also increased the tax rate as a result of rapprochement with the European Union through the harmonization of tax legislation. Crossing the border is also a tax rate of 12.5 percent, which indicates harmful tax competition. Slovenia with its tax incentives and rebates is driven by the employment and investing in research and development. It also wants to reduce unemployment and improve economic conditions in the market. In recent years, it decreased the tax rate in order to become more attractive country for foreign investors, but so far in this area are yet no significant improvements