Effective tax burden on investment at corporate level in Macedonia

Gruevski, Ilija and Gaber, Stevan and Gaber, Vasilka (2013) Effective tax burden on investment at corporate level in Macedonia. Perspectives of Innovations, Economics & Business, 13 (2). pp. 19-31. ISSN 1804-0527 (Online)

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Abstract

This article presents the estimates of effective tax rates on investment at corporate level in Republic of Macedonia in the period from 2006 to 2012. In addition to accomplishing this research, 3 basic and most commonly applied indicators of the corporate income tax (CIT) burden will be used. They are the cost of capital, the effective marginal tax rate (EMTR) and the effective average tax rate (EATR), according to the Devereux-Griffith methodology. The results of the analysis will clearly show that the implemented domestic tax policy reform have transformed this country into one of the most, if not the most tax favorable country for investment in Europe.

Item Type: Article
Subjects: Social Sciences > Economics and business
Divisions: Faculty of Economics
Depositing User: Stevan Gaber
Date Deposited: 25 Sep 2013 12:59
Last Modified: 25 Sep 2013 14:13
URI: http://eprints.ugd.edu.mk/id/eprint/7559

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