Analysis of Tax Justice in Macedonia
Analysis of Tax Justice in Macedonia

Author(s): Bojana M. Hristovska, Tamara Mijović Spasova
Subject(s): Public Finances, Fiscal Politics / Budgeting
Published by: Аналитика Тинк-тенк Организација
Summary/Abstract: In the beginning of the 90’s, along with the introduction of the new economic system in the Republic of Macedonia, a new fiscal system was introduced based on the principles of market economy, private property, independence of the economic subjects, etc. As Macedonia was leaving the 90s behind; the principle of allocative neutrality was further incorporated in the current fiscal system, with its greatest incorporation in the reformed tax system of 2007.1 However, this principle was significantly derogated in the recent years, with the very clear example of the incredibly beneficial position of the foreign investments (contrary to the Constitution of the Republic of Macedonia), the large subsidies for agriculture, the different taxation of small and large companies, etc.

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