Investiments are important for economic growth and development of micro i macroeconomic. Competitiveness of companies depends largerly on the amount of investiment in new longtermassets, and the level of competitiveness of the national economy depends on the level of investment in the production of the products, goods and servics of great value. Investments are an integral part of every business, and at the macroeconomic level are an integral part of gross domestic products, which is anindicator of the growth and developement of the economy of the country and the welfare of its citizens. The condition for the development of the investment is stimulating buisness environment that is reflected in the specific criteria that the state through its instruments has the ability to do a greater or lesser impact on the national, regional or local level.