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Effective Tax Burden On Investment At Corporate Level In Macedonia

Author

Listed:
  • ILIJA GRUEVSKI
  • STEVAN GABER
  • VASILKA GABER

Abstract

This article presents the estimates of effective tax rates on investment at corporate level in Republic of Macedonia in the period from 2006 to 2012. In addition to accomplishing this research, 3 basic and most commonly applied indicators of the corporate income tax (CIT) burden will be used. They are the cost of capital, the effective marginal tax rate (EMTR) and the effective average tax rate (EATR), according to the Devereux-Griffith methodology. The results of the analysis will clearly show that the implemented domestic tax policy reform have transformed this country into one of the most, if not the most tax favorable country for investment in Europe.

Suggested Citation

  • Ilija Gruevski & Stevan Gaber & Vasilka Gaber, 2013. "Effective Tax Burden On Investment At Corporate Level In Macedonia," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, vol. 13(2), pages 19-31, July.
    • Handle: RePEc:pdc:jrpieb:v:13:y:2013:i:2:p:19-31
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    More about this item

    Keywords

    Corporate income tax; cost of capital; effective marginal tax rates; effective average tax rates; Republic of Macedonia;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • D92 - Microeconomics - - Micro-Based Behavioral Economics - - - Intertemporal Firm Choice, Investment, Capacity, and Financing

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