Western Balkans Competitiveness Outlook 2024

- Business environment cluster – Key progress and remaining challenges since CO2021 (at the state level) Progress Tax Policy Challenges • • New Strategy for Improving Compliance with Regulations on Indirect Taxation (2022-2024) Continued participation in OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) • Limited use of carbon pricing and environmentally related taxes . Has not fully implemented international guidelines on VAT or goods and services tax Does not publish an annual tax expenditure report 20

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