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Ekonomika preduzeća
2018, vol. 66, br. 7-8, str. 434-445
jezik rada: engleski
vrsta rada: izvorni naučni članak
doi:10.5937/EKOPRE1808434D


Atraktivnost domicilne privrede kroz prizmu poreskih olakšica
Institut ekonomskih nauka, Beograd

Sažetak

U većini svetskih ekonomija strana ulaganja su prepoznata kao važno sredstvo razvoja, ali isto tako i kao značajan kanal za aktiviranje vlastitih potencijala. Posmatrajući globalne trendove u kretanjima stranih direktnih investicija uočljivo je da one imaju veoma veliki značaj na celokupan razvoj svetske ekonomije, što se može videti i kroz vrednost ostvarenih ulaganja u poslednjih dvadesetak godina. Kako bi postala vodeća država u regionu po pitanju privlačenja inostranog kapitala, od izuzetne važnosti su fiskalni podsticaji koji mogu u velikoj meri zainteresovati strane investitore za ulaganje kapitala u Srbiju. Osnovni cilj ovog rada jeste da se na adekvatan način prikaže kako pojedine poreske olakšice utiču na poslovanje stranih investitora u Srbiji. Kako bi se utvrdio značaj poreskih olakšica, bilo je neophodno prikupiti dovoljno informacija od stranih investitora, a koje je trebalo da prikažu njihove stavove, mišljenja, očekivanja i percepcije po pitanju ulaganja sopstvenog kapitala. U ovom radu posebna pažnja je usmerena na poreske olakšice u pojedinim oblastima za poslovanje stranih investitora u Srbiji, u zavisnosti od delatnosti stranih investitora kao i nivoa internacionalizacije poslovanja. Sama metodologija empirijskog istraživanja usmerena je na kvantitativni pristup koji se ogledao kroz prikupljanje primarnih podataka, anketiranje stranih investitora, komparaciju prikupljenih podataka kao i analizu kauzalnosti istraživanih pojava. Sve ovo je u velikoj meri doprinelo da rezultati obavljenog empirijskog istraživanja na jedan objektivan i celishodan način iskažu stavove stranih investitora koji posluju u Srbiji, prikazujući veliki značaj poreskih olakšica koje nesumnjivo utiču na izbor zemlje kao investicione destinacije. Zbog toga je u narednom periodu od izuzetne važnosti da se investitorima ponude još bolji uslovi, koji će se prevashodno ogledati kroz širi spektar poreskih olakšica, ne umanjujući značaj drugih faktora koji takođe mogu imati uticaj na podizanje konkurentnosti srpske privrede.

Ključne reči

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