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2020, vol. 48, br. 3, str. 27-40
Međusobni uticaj poreza na dohodak građana i makroekonomskih indikatora
aUniverzitet odbrane, Vojna akademija, Beograd
bInstitute for Applied Sciences, Belgrade
cUniverzitet za poslovne studiјe, Banja Luka, Republika Srpska, BiH

e-adresacurcicmihailo@gmail.com
Sažetak
Od sredine 2006. do kraja 2008. godine, u javnim finansijama Republike Srbije usvojen je niz odluka koje imaju za posledicu trajno smanjenje poreskih prihoda i povećanje javnih rashoda. Na taj način formira se sistemska neravnoteža između prihoda i rashoda države, odnosno fiskalni deficit. Pojava fiskalnog deficita predstavlja glavni motiv sprovedenog istraživanja, gde su autori, uz pomoć proste regresione analize vremenske serije makroekonomskih podataka, doveli u vezu pokazatelje privrednog rasta i poreza na dohodak građana. Rezultati istraživanja govore o važnosti uticaja poreza na dohodak građana na kreiranje povoljnog makroekonomskog ambijenta, gde se kao imperativ nameće regulisanje i reforma postojećeg poreskog sistema.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/industrija48-25978
primljen: 03.04.2020.
revidiran: 12.10.2020.
prihvaćen: 18.10.2020.
objavljen onlajn: 04.12.2020.
objavljen u SCIndeksu: 11.12.2020.
metod recenzije: dvostruko anoniman
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