This thesis examines the impact of tax incentives on small and medium-sized enterprises (SMEs) in Slovenia and compares them with selected European Union countries. SMEs represent a fundamental component of the economy but often face limited resources, high operating costs, and administrative barriers. In this context, tax incentives are a key instrument of tax policy intended to ease business operations and stimulate growth, innovation, and investment. The main objective of the thesis was to assess the effectiveness of Slovenian tax incentives for SMEs and compare their impact with those in other EU member states.
The research included an analysis of existing legislation, statistical data, performance indicators, and previous studies. Through various research methods, the thesis explored the influence of tax incentives on revenue growth, employment, innovation, and investment in SMEs.
The findings indicate that tax incentives vary significantly across countries in terms of accessibility and effectiveness. In Slovenia, the system is more rigid and complex compared to the more flexible frameworks found in countries such as Malta, Cyprus, or Croatia.
The results of the research are valuable for shaping a more effective tax policy in Slovenia. The study highlights the need for simplifying procedures, increasing policy predictability, and better targeting of incentives, all of which would enhance the competitiveness of Slovenian SMEs.
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