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2020, vol. 68, br. 5-6, str. 330-340
Finansijsko izveštavanje o porezu na dobitak u Srbiji i Hrvatskoj - empirijska analiza
Univerzitet u Kragujevcu, Ekonomski fakultet, Katedra za računovodstvo, reviziju i poslovne finansije
Projekat:
Istraživanje i razvoj platforme za naučnu podršku u odlučivanju i upravljanju naučnim i tehnološkim razvojem u Srbiji (MPNTR - 47005)

Sažetak
U radu se ispituje kvalitet finansijskog izveštavanja o porezu na dobitak u Srbiji i Hrvatskoj u cilju utvrđivanja stepena u kojem su obelodanjene informacije o porezu na dobitak u ovim zemljama korisne za donošenje ekonomskih odluka. Istraživanje, bazirano na finansijskim izveštajima listiranih i nelistiranih kompanija za 2016. godinu, pokazalo je da obelodanjene informacije o porezu na dobitak nisu u potpunosti u skladu sa relevantnom regulativom. Stoga, prisutanje značajan prostor za napredak praksi finansijskog izveštavanja o porezu na dobitak u obe zemlje. Kvalitet obelodanjenih informacija o porezu na dobitak nije povezan sa prisustvom kompanija na tržištu akcija, jer tržišta kapitala u Srbiji i Hrvatskoj ne pružaju dovoljne podsticaje za obelodanjivanje adekvatnih informacija o porezu na dobitak. Takođe, istraživanjem su otkrivene značajne razlike u preovlađujućim izvorima odloženih poreskih sredstava i odloženih poreskih obaveza između Srbije i Hrvatske, sto ukazuje na to daje finansijsko izveštavanje o porezu na dobitak uslovljeno specifičnostima nacionalnog okruženja.
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O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/EKOPRE2006330V
primljen: 19.09.2019.
objavljen u SCIndeksu: 25.11.2020.