Indicator
Investment incentives
Implemented
Not Implemented
Not Applicable
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| Incentives are administered by a single government body. | ||||||
| The economy has tax incentives targeted at small and medium-sized enterprises. | ||||||
| Tax incentives have well-defined and transparent eligibility criteria. | ||||||
| Tax incentives have clear implementation instructions specifying when they become effective. | ||||||
| Tax incentives are associated with clear policy goals. | ||||||
| The majority of tax incentives offered to businesses are cost-based rather than profit-based. | ||||||
| The tax revenue foregone from tax incentives is published regularly as part of a tax expenditure report. | ||||||
| The economy is in the process of evaluating the impact of the international GloBE Rules on their domestic tax incentives. | ||||||
| Tax incentives are reviewed regularly by an independent body and re-adjusted if appropriate. | ||||||
| The economy has conducted cost-benefit analyses of a selection of its tax incentives. | ||||||
| Incentives are systematically evaluated, in terms of the tax revenue foregone and cost-benefit analysis, to establish whether they will be extended or not. |
Note that for Bosnia and Herzegovina, “State” stands for the state level, while “FBiH” stands for the Federation of Bosnia and Herzegovina and “RS” stands for Republika Srpska - the two entities of Bosnia and Herzegovina. Note that the presented scoring criteria system is not a full representation of the scoring methodology used to determine the score for an indicator. For more information, see the Methodology section.