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1997, vol. 35, iss. 1-2, pp. 3-20
Tax treatment of small and medium-sized enterprises
University of Belgrade, Faculty of Law
Keywords: state intervention; tax relieves; direct subventions; allocating neutrality; small enterprise
Various reasons (increase of the possibility of employment, greater elasticity, introducing of innovations, investment possibility, development of entrepreneurship) gave rise to a need to give out special assistance to small and medium-sized enterprise with respect to their growth and development. This is the reason why both the tax and non-tax measures have been applied for the purpose of removing the obstacles to normal functioning of this sector of economy. Although the tax measures are not always the most appropriate means to assist, the establishing of small enterprises, a large number of countries nowadays give priority to such measures of economic policy. In this sense the following advantages have been stressed: compatibility with market regularities, employment of the existing administrative apparatus, political advantages, etc. However, incorrectly chosen lax measures may violate the making of important economic decisions and may seriously threaten the allocating neutrality of production resources. Likewise, a certain attention has been directed to the non-tax measures in the form of giving credits and direct subventions, which may advance the general development of small enterprises and correct the market imperfections that present a limit to their access to capital market.
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Ekonomski institut, Beograd (1996) Zakon o porezu na dodatu vrednost. Beograd, druga radna verzija, februar
Ilić-Popov, G.S. (1995) Osnovica poreza na dobit korporacija. Beograd: Pravni fakultet
Kesti, J., ur. (1996) European tax handbook. Amsterdam: International Bureau of Fiscal Documentation
Messere, K.C. (1993) Tax policy in OECD countries: Choices and conflicts. Amsterdam: International Bureau of Fiscal Documentation / IBFD
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article language: Serbian
document type: unclassified
published in SCIndeks: 02/06/2007

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