o:2502 FISCAL RESPONSES TO THE COVID-19 PANDEMIC THROUGH REDESIGNING OF CORPORATE INCOME TAX IN THE REPUBLIC OF SERBIA en Corporate income tax (CIT) is a fundamental tool of the fiscal system due to its sensitivity to economic cycles and the impact it can have on the economic decisions of enterprises. Although the justification of corporate income tax has been called into question in the current academic literature, it is one of the tax forms that can be used to stabilize and develop the economy, especially after the crisis. For this reason, this paper provides an analysis of corporate income tax in Serbia. The paper will focus on reduced CIT rates and tax incentives. Our work aims to contribute to the literature in two aspects. The first is to provide evidence that it is necessary to carry out parametric reform of corporate income tax. Another is providing additional literature on the COVID-19 crisis to form the basis for further economic research. Proceedings of the Faculty of Economics in East Sarajevo, Issue 22, pр. 37-49 1552099 10.7251/ZREFIS2122037D 2024-03-30T23:49:26.249Z 44 yes 46 Jadranka Đurović- Todorović Faculty of Economics, University of Niš 2021 46 Marina Đorđević Faculty of Economics, University of Niš 46 Milica Ristić- Cakić Innovation Center, University of Niš application/pdf 567406 https://phaidrani.ni.ac.rs/o:2502 no yes 18 70 92000001 18A15