TY - JFULL AU - H. Šimović and M. Mihelja Žaja PY - 2010/7/ TI - Tax Incentives in Western Balkan Countries T2 - International Journal of Economics and Management Engineering SP - 730 EP - 736 VL - 4 SN - 1307-6892 UR - https://publications.waset.org/pdf/364 PU - World Academy of Science, Engineering and Technology NX - Open Science Index 42, 2010 N2 - This paper provides an analysis of corporate income tax (CIT) incentives in the Western Balkan countries: Slovenia, Croatia, Serbia, Montenegro, Macedonia and Albania. Western Balkan countries, as other transition and developing countries, use large number of the corporate income tax incentives (CIT) to attract foreign investments and to stimulate economic activity. The main goal of this paper is to investigate how often these countries use CIT incentives and provide review of existing tax incentives in Western Balkan countries. Paper will focus on reduced CIT rates, tax holidays, and other investment incentives which imply incentives like accelerated depreciation, tax allowances and tax credits. ER -