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Bankarstvo
2019, vol. 48, br. 3, str. 12-31
jezik rada: srpski, engleski
vrsta rada: izvorni naučni članak
objavljeno: 23/11/2019
doi: 10.5937/bankarstvo1903012V
Creative Commons License 4.0
Dugoročne efektivne stope poreza na dobitak u bankama - slučaj Republike Srbije
Univerzitet u Kragujevcu, Ekonomski fakultet

e-adresa: stefan.vrzina@kg.ac.rs

Projekat

Istraživanje i razvoj platforme za naučnu podršku u odlučivanju i upravljanju naučnim i tehnološkim razvojem u Srbiji (MPNTR - 47005)

Sažetak

Efektivna poreska stopa (EPS) je jedna od najčešće korišćenih mera opterećenja porezom na dobitak. Iako se uobičajeno računa na godišnjem nivou, u poslednjoj deceniji koncept dugoročnih EPS postaje popularan. Ciljevi rada jesu poređenje godišnjih i dugoročnih EPS u bankama u Srbiji i poređenje uticaja determinanti EPS u kratkom i dugom roku. Rezultati istraživanja pokazuju da su godišnje i dugoročne EPS u bankama u Srbiji relativno niske. Iako propisana stopa poreza na dobitak iznosi 15%, najveći broj opservacija ima EPS niže od 5%. Značajan procenat opservacija ima godišnje EPS od 0%. Istraživanje je pokazalo da veće banke imaju statistički značajno više godišnje EPS. Međutim, u slučaju dugoročnih EPS, taj nalaz nije statistički značajan. Rezultati istraživanja mogu biti korisni menadžmentu banaka prilikom planiranja poreza na dobitak i poređenja poreskog opterećenja sa prosekom delatnosti, i nacionalnim poreskim vlastima prilikom reformisanja sistema oporezivanja banaka.

Ključne reči

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