Effective tax burden on investment at corporate level in Macedonia

• Autorzy: Ilija Gruevski , Stevan Gaber , Vasilka Gaber
• Języki publikacji: EN

Abstrakty

EN

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.(original abstract)

Słowa kluczowe

EN

Corporate income tax; Capital cost; Tax rates

PL

Podatek dochodowy od osób prawnych; Koszt kapitału; Stawki podatkowe

• Czasopismo: Perspectives of Innovations, Economics and Business
• Rocznik: 2013
• Tom: 13
• Numer: nr 2
• Strony: 19--31

Twórcy

autor

Ilija Gruevski

• Goce Delcev University in Stip, Macedonia

autor

Stevan Gaber

• Goce Delcev University in Stip, Macedonia

autor

Vasilka Gaber

• University of Ss. Cyril and Methodius in Trnava, Slovakia

Bibliografia

• Devereux, M., Griffith, R., Klemm, A., 2002. "Corporate income tax reforms and international tax competition," Economic Policy publications, Vol.17 (35), pp.449-95
• Devereux, M., Griffith, R., 1999. The taxation of discrete investment choices, The institute of fiscal studies, Working Paper Series W98/16, Warwick University
• Devereux, M., Griffith, R., 2003. "Evaluating tax policy for location decisions," International Tax and Public Finance, Vol.10(2), pp.107-26
• Rose, M., Wiswesser, R., 1998. "Tax reform in transition economies: Experiences from Croatian tax reform process in the 1990s," in: Sørensen, P., (ed.) Public finance in a changing world, London, Houndsmills: Macmillan