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: | https://eprints.ugd.edu.mk/id/eprint/7559 |
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