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The European Journal of Applied Economics
2020, vol. 17, br. 1, str. 1-19
jezik rada: engleski
vrsta rada: izvorni naučni članak
objavljeno: 15/04/2020
doi: 10.5937/EJAE17-21368
Creative Commons License 4.0
Determinante profitabilnosti poljoprivrednog sektora u Vojvodini - uloga poreza na dobitak
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

Usled značajnog učešća u ukupnoj zaposlenosti i spoljnotrgovinskoj razmeni, poljoprivreda predstavlja važan sektor ekonomije Srbije. Stoga, neophodno je kontinuirano analizirati finansijske performanse poljoprivrednih preduzeća i ključne determinante finansijskih performansi. Ciljevi rada jesu analiza opterećenja porezom na dobitak poljoprivrednih preduzeća u Vojvodini i njegovog uticaja na profitabilnost preduzeća. Statistički testovi su pokazali da su efektivne stope poreza na dobitak (ETR) u poljoprivrednim preduzećima značajno niže u odnosu na propisanu stopu poreza na dobitak. Dodatno, oko 69% opservacija ima i tekuću ETR i gotovinsku ETR od 0%, što ukazuje na to da je poljoprivreda delatnost sa izuzetno niskim opterećenjem porezom na dobitak. Panel regresija je pokazala da su poljoprivredna preduzeća sa nižim ETR profitabilnija u odnosu na preduzeća sa višim ETR. Rezultati analize nisu senzitivni na promene merila opterećenja porezom na dobitak i profitabilnosti.

Ključne reči

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