Tax Incentives as a Preventive Measure to Reduce Disaster Risk
DOI:
https://doi.org/10.18485/ijdrm.2025.7.2.27Keywords:
tax policy, tax incentives, prevention, risk, disaster, public interestAbstract
A comprehensive and adaptive approach by the state, all its public and legal bodies, the economy, and other entities to actively approach the possibility of implementing appropriate measures in accordance with the real flows of disaster risks to create conditions for a more effective and efficient disaster risk reduction system is a condition and a necessity of every state. Reducing the risk of disaster requires an active role by the state, specifically a response model that must also include the capacity for preventive action, i.e., the protection system's action before an undesired event occurs. In this regard, the paper will analyse citizens' stance and the potential application of tax incentives as one instrument to enhance the level of preventive measures and actions that would enable a stronger and more active role for all stakeholders in the system of disaster risk reduction and emergency management. By establishing these conditions, the disaster risk reduction system could respond more swiftly to the changing nature of disaster risks.
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Copyright (c) 2025 Goran Milošević, Luka Baturan, Cvjetana Cvjetković-Ivetić

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