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2020, br. 44, str. 3-10
Kointegraciona analiza indirektnih poreza i ekonomskog rasta u Republici Srbiji
Univerzitet u Novom Sadu, Ekonomski fakultet, Subotica

e-adresabranimir.kalas@ef.uns.ac.rs, vera.mirovic@ef.uns.ac.rs, jelena.andrasic@ef.uns.ac.rs
Sažetak
Istraživanje ispituje odnos između indirektnih poreza i bruto domaćeg proizvoda po glavi stanovnika u Republici Srbiji od 2005. do 2019. godine. Cilj ovog rada je ocenivanje dugoročne veze između poreza na dodatu vrednost, akciza i bruto domaćeg proizvoda po glavi stanovnika na osnovu Johansenovog testa kointegracije. Empirijska analiza uključuje deskriptivnu statistiku, test jediničnog korena, test kointegracije i FMOLS model. Rezultati ukazuju na dugoročnu vezu između indirektnih poreza kao što su porez na dodatu vrednost i akciza i bruto domaćeg proizvoda po glavi stanovnika u Republici Srbiji za posmatrani period. Empirijski nalazi potvrđuju da porez na dodatu vrednost i akcize imaju pozitivan i značajan efekat na bruto domaći proizvod po glavi stanovnika u dugom roku.
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O članku

jezik rada: engleski
vrsta rada: originalan članak
DOI: 10.5937/AnEkSub2044003K
primljen: 30.04.2020.
prihvaćen: 21.05.2020.
objavljen u SCIndeksu: 12.01.2021.
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