УТИЦАЈ ПОРЕСКИХ ОЛАКШИЦА НА ПОСЛОВАЊЕ СТРАНИХ ИНВЕСТИТОРА У СРБИЈИ

Tax incentives granted to foreign investors play the leading role in the process of attracting foreign investments. The aim of this paper is to determine how individual tax exemptions affect the operations of foreign investors in Serbia. In order to determine this, we conducted a survey through which the views of foreign investors, expressed through their opinions, perceptions and expectations when it comes to their investment in Serbia, were collected. The main focus of the work is on tax incentives in certain areas, intended for the operation of foreign investors in Serbia, and depending on the amount of investment. The methodology of empirical research, based on the quantitative approach, enabled the collection of numerical data, their mutual comparison, as well as the exploration of connections between them. Based on the results obtained it is possible to conclude that tax incentives are very important to foreign investors when choosing Serbia as an investment destination. The results that have been achieved through the research may be of relevance to the fiscal policy makers in Serbia, since it is of the utmost importance that even more favorable conditions for foreign investors are ensured in the forthcoming period.