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Effective tax burden on investment at corporate level in Macedonia

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Gruevski I., Gaber S., Gaber V.
Perspectives of Innovations, Economics and Business
|
2013
|
vol. 13
|
issue 2
19-31
EN
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.
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