ПОРЕСКА КОНКУРЕНТНОСТ КАО ДЕТЕРМИНАНТА СТРАНИХ ДИРЕКТНИХ ИНВЕСТИЦИЈА У УСЛОВИМА ПРОМЕНА НА ГЛОБАЛНОМ НИВОУ
TAX COMPETITIVNESS AS А DETERMINANT OF FOREIGN DIRECT INVESTMENTS IN CONDITIONS OF CHANGES AT THE GLOBAL LEVEL

Summary/Abstract: Tax incentives generally take the form of tax exemption or reduction of tax burden and have the stimulating effect on attracting foreign investments that are very important condition for economic development of developing and transitional countries. By adopting necessary laws and forming stimulative tax policy, in Republic of Serbia and Republic of Srpska investment climate is continually improved in order to attract more domestic and foreign investment. Authors` attention is focused on: a) theoretical analysis of tax incentives and impact of tax competitivness on the flow of foreign direct investments, with special emphasis on these flows in developing and transitional countries, b) summary of most important tax incentives for attracting foreign investements in Republic of Serbia and Republic of Srpska.

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