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Poreski Podsticaji U Sistemu Poreza Na Dobit - Uporedno Pravna Analiza Rešenja U Srbiji I Crnoj Gori

Author

Listed:
  • Božidar Raičević
  • Jelena Nenadić

Abstract

Rad se bavi uporedno pravnom analizom poreskih podsticaja u sistemu poreza na dobit pravnih lica u Srbiji i Crnoj Gori. Poreska konkurencija, koja se nastavlja među dvema Republikama, posebno je dobila na značaju nakon izmena u crnogorskom sistemu poreza na dobit pravnih lica. Rad predstavlja pokušaj da se dva sistema uporede i ocene, s posebnim osvrtom na uporedna rešenja u drugim zemljama zapadnog Balkana, s jedne strane i iskustvima u zapadnoevropskoj poreskoj praksi, s druge strane.

Suggested Citation

  • Božidar Raičević & Jelena Nenadić, 2005. "Poreski Podsticaji U Sistemu Poreza Na Dobit - Uporedno Pravna Analiza Rešenja U Srbiji I Crnoj Gori," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 50(166), pages 81-107, July - Se.
    • Handle: RePEc:beo:journl:v:50:y:2005:i:166:p:81-107
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