Tax Incentives in Western Balkan Countries

  title={Tax Incentives in Western Balkan Countries},
  author={H. {\vS}imovi and M. Mihelja Žaja},
This paper provides an analysis of corporate income tax (CIT) incentives in the Western Balkan countries: Slovenia, Croatia, Serbia, Montenegro, Macedonia and Albania. Western Balkan countries, as other transition and developing countries, use large number of the corporate income tax incentives (CIT) to attract foreign investments and to stimulate economic activity. The main goal of this paper is to investigate how often these countries use CIT incentives and provide review of existing tax… CONTINUE READING