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Cost-Benefit Analysis of Tax Incentives in Serbia

Author

Listed:
  • Glenn P. Jenkins

    (Department of Economics, Queens University, Kingston, Ontario, Canada, K7L3N6 and Cambridge Resources International Inc.)

  • Owotomiwa C. Olubamiro

    (Cambridge Resources International Inc.)

  • Mikhail Miklyaev

    (Department of Economics, Queens University, Kingston, Ontario, Canada, K7L3N6 and Cambridge Resources International Inc.)

Abstract

Serbia has introduced several tax incentives into its corporate income tax system to promote research and development, employment, and the provision of financing of innovative enterprises. This study undertakes a comprehensive analysis of five corporate income tax incentives, conducted through the application of a cost-benefit analysis (CBA) framework. This study will serve as input to the tax policy discussion towards improving Serbia’s tax system and an analytical framework for evaluating alternative tax policy proposals. The justification of these tax incentives depends on the impact they are expected to have on the return on investment for the targeted firms.

Suggested Citation

  • Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev, 2022. "Cost-Benefit Analysis of Tax Incentives in Serbia," Development Discussion Papers 2022-01, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:4593
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    Keywords

    Cost-Benefit Analysis; Personal Income Tax; Tax Compliance; Tax Policy; Tax Intensive; Serbia;
    All these keywords.

    JEL classification:

    • D61 - Microeconomics - - Welfare Economics - - - Allocative Efficiency; Cost-Benefit Analysis
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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