The neutrality of taxation of investment projects in Serbia

Q3 Economics, Econometrics and Finance

Economic Annals Pub Date : 2021-01-01 DOI:10.2298/eka2130101l

Stevan Luković, Stefan Vržina, M. Grbić, M. Pjanić

引用次数: 2

Abstract

The paper analyses the neutrality of taxation of investment projects on the example of Serbia. The aim of the research is to confirm/reject the existence of uniformity of the tax burden on investment projects that differ regarding the asset type, industry and the source of finance. The uniformity of tax burden, that is, the absence of discrimination and distortive effects of taxation, may be considered a confirmation of the tax neutrality. To investigate neutrality of taxation the analysis employed King-Fullerton framework of calculating effective marginal tax rates. The research results show that the tax treatment of investment projects in Serbia is nondiscriminatory. Marginal effective tax rates for different types of investment projects do not vary widely; that is, there are no investment projects that have a markedly favourable (unfavourable) tax treatment compared to the other types of investment projects.

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塞尔维亚投资项目税收的中立性

本文以塞尔维亚为例，分析了投资项目税收的中立性。研究的目的是确认/拒绝在资产类型、行业和资金来源不同的投资项目上税负的统一性存在。税负的统一性，即不存在税收的歧视和扭曲效应，可以认为是对税收中立性的确认。为了研究税收的中立性，分析采用了计算有效边际税率的金-富勒顿框架。研究结果表明，塞尔维亚投资项目的税收待遇是非歧视性的。不同类型投资项目的边际有效税率差异不大;也就是说，与其他类型的投资项目相比，没有投资项目的税收待遇明显有利(不利)。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Economic Annals Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

0.90

自引率

0.00%

发文量

审稿时长

18 weeks

期刊介绍： Economic Annals is an academic journal that has been published on a quarterly basis since 1955, initially under its Serbian name of Ekonomski anali (EconLit). Since 2006 it has been published exclusively in English. It is published by the Faculty of Economics, University of Belgrade, Serbia. The journal publishes research in all areas of economics. The Editorial Board welcomes contributions that explore economic issues in a comparative perspective with a focus on transition and emerging economies in Europe and around the world. The journal encourages the submission of original unpublished works, not under consideration by other journals or publications. All submitted papers undergo a double blind refereeing process. Authors are expected to follow standard publication procedures [Instructions to Authors], to recognise the values of the international academic community and to respect the journal’s Policy.