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Ekonomika
2018, vol. 64, br. 2, str. 99-109
jezik rada: engleski
vrsta rada: naučni članak
doi:10.5937/ekonomika1802099K

Creative Commons License 4.0
Empirijska analiza poreza na dodatu vrednost i stope inflacije - Tuckey's HSD test u odabranim zemljama Zapadnog Balkana
Univerzitet u Novom Sadu, Ekonomski fakultet, Subotica

e-adresa: branimir.kalas@ef.uns.ac.rs, vera.mirovic@ef.uns.ac.rs, jelenadj@ef.uns.ac.rs

Sažetak

U ekonomskoj teoriji kretanje cena na opštem nivou predstavlja jedno od važnih pitanja koje mogu značajno uticati na ekonomske tokove. Cilj ovog rada je prikazati da postoji značajna razlika u kretanju prosečnog nivoa cena u zemljama u regionu, gde su istovremeno analizirane stope poreza na dodatu vrednost. Predmet rada je manifestovan kroz prikaz stope inflacije i stope poreza na dodatu vrednost u sedam zemalja u regionu od 2008 do 2016 godine. Posmatrane zemlje su: Srbija, Albanija, Bosna i Hercegovina, Hrvatska, Makedonija, Crna Gora i Slovenija. Na osnovu grafičkih prikaza utvrđeno je da u godinama kada je došlo do rasta stope poreza na dodatu vrednost, stopa inflacije je opadala, što podrazumeva da ne postoji pozitivan uticaj poreskog oblika na inflaciju, tj. prisutno je smanjenje stope inflacije. Takođe, uvažavajući činjenicu da inflacija nije primarno uslovljena kretanjem poreza na dodatu vrednost, autori su se fokusirali na determinisanje razlika između prosečne stope inflacije u posmatranim zemljama. Koristeći ANOVA i Tuckey's HSD test, utvrđeno je da postoji statistički značajna razlika između svih zemalja u grupi, dok je u slučaju Srbije prisutna statistički značajna razlika između ostalih zemalja u regionu osim Crne Gore gde nije utvrđena statistička značajnost.

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