Metrika

  • citati u SCIndeksu: [3]
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:21
  • preuzimanja u poslednjih 30 dana:17

Sadržaj

članak: 9 od 17  
Back povratak na rezultate
2018, vol. 15, br. 2, str. 17-28
Odnos između poreza i ekonomskog rasta - primer Srbije i Hrvatske
Univerzitet u Novom Sadu, Ekonomski fakultet, Subotica

e-adresabranimir.kalas@ef.uns.ac.rs
Ključne reči: porezi; ekonomski rast; odnos; Srbija; Hrvatska
Sažetak
Ova studija predstavlja empirijsku analizu poreza i ekonomskog rasta u Srbiji i Hrvatskoj u periodu 2007-2016. Kako bi se utvrdio uticaj poreskih oblika na ekonomski rast i njihov odnos, autori su postavili panel regresioni model gde je bruto domaći proizvod zavisna varijabla, dok su porez na dobit preduzeća, porez na dodatu vrednost, doprinosi za socijalno osiguranje i akcize nezavisne varijable. Rezultati modela slučajnog efekta prikazuju pozitivan uticaj poreza na dobit preduzeća, poreza na dodatu vrednost i doprinosa za socijalno osiguranje, dok akcize negativno utiču na bruto domaći proizvod. Međutim, samo porez na dodatu vrednost ima statistički signifikantan uticaj na ekonomski rast u ovim zemljama, pri čemu svako povećanje prihoda po osnovu ovog poreza doprinosi rastu bruto domaćeg proizvoda u posmatranom periodu.
Reference
Alesina, A., Ardagna, S. (2010) Large Changes in Fiscal Policy: Taxes versus Spending. Tax Policy and the Economy, 24(1): 35-68
Angahar, P.A., Alfred, S.I. (2012) Personal income tax administration in Nigeria: challenges and prospects for increased revenue generation from self employed persons in the society. Global Business and Economics Research Journal, 1(1); 1-11
Aničić, J., Laketa, M., Radović, B., Radović, D., Laketa, L. (2012) Tax policy of Serbia in the function of developing the economic system. UTMS Journal of Economics, 3(1); 33-43
Anyanwu, J.C. (1993) Monetary Economics: Theory, Policy and Institutions. Onitsha, Nigeria: Hybrid Publishers
Appah, E., Oyandonghan, J.K. (2011) The Challenges of Tax Mobilization and Management in the Nigerian Economy. Journal of Business Administration and Management, 6(2); 128-136
Arbutina, H. (2000) Value Added Tax in Croatia: An (Almost) Perfect Tax in an Imperfect Environment. Revenue Law Journal, 10(1), 107-118
Arnold, J.M., Brys, B., Heady, C., Johansson, Å., Schwellnus, C., Vartia, L. (2011) Tax Policy for Economic Recovery and Growth. Economic Journal, 121(550): F59-F80
Babatunde, O.A., Ibukun, A.O. (2016) Taxation and Economic Growth in Nigeria. Asian Journal of Economic Modelling, 4(4): 199-210
Bania, N., Gray, J.A., Stone, J.A. (2007) Growth, Taxes, and Government Expenditures: Growth Hills for U.S. States. National Tax Journal, 60(2): 193-204
Barro, R.J., Redlick, C.J. (2011) Macroeconomic Effects From Government Purchases and Taxes *. Quarterly Journal of Economics, 126(1): 51-102
Bhartia, H.L. (2009) Public Finance. New Delhi: Vikas Publishing House PVT Ltd
Chigbu, E.E., Akujuobi, L.E., Appah, E. (2012) An Empirical Study on the Causality Between Economic Growth And Taxation in Nigeria. Current Research Journal of Economic Theory, 4(2); 29-38
Chigbu, E.E., Njoku, C.O. (2015) Taxation and the Nigerian Economy ( 1994 - 2012 ). Management Studies and Economic Systems, 2(2): 111-128
Ferede, E., Dahlby, B. (2012) The Impact of Tax Cuts on Economic Growth: Evidence from the Canadian Provinces. National Tax Journal, 65(3): 563-594
Gale, W.G., Krupkin, A., Rueben, K. (2015) The Relationship Between Taxes and Growth at the State Level: New Evidence. National Tax Journal, 68(4): 919-942
Gemmell, N., Kneller, R., Sanz, I. (2011) The Timing and Persistence of Fiscal Policy Impacts on Growth: Evidence from OECD Countries. Economic Journal, 121(550): F33-F58
Helms, L. J. (1985) The Effect of State and Local Taxes on Economic Growth: A Time Series--Cross Section Approach. Review of Economics and Statistics, 67(4): 574
Ibadin, P.O., Oladipupo, A.O. (2015) Indirect taxes and economic growth in Nigeria. Ekonomska misao i praksa, 345-364; 2
International Monetary Fund (2018) IMF country information. Retrieved April 17, 2018, from http://www.imf. org/external/country
Kalaš, B., Pjanić, M., Milenković, N., Andrašić, J. (2016) Comparative Analysis Paying Taxes Indicator: Evidence from Western Balkans Countries and Turkey. International Journal of Management, Accounting and Economics, 3(4); 222-232
Lee, Y., Gordon, R.H. (2005) Tax structure and economic growth. Journal of Public Economics, 89(5-6): 1027-1043
Mankiw, N. G., Weinzierl, M., Yagan, D. (2009) Optimal Taxation in Theory and Practice. Journal of Economic Perspectives, 23(4): 147-174
Mcbride, W. (2012) What is the Evidence on Taxes and Growth?. Tax Foundation, Special Report 207, December 18, 2012
Mitra, P., Stern, N. (2003) Tax Systems in Transition. World Bank
Myles, G.D. (2000) Taxation and Economic Growth. Fiscal Studies, 21(1): 141-168
Nerre, B., Dragojlović, A., Ranđelović, S., Đenić, M. (2014) Tax reform in Serbia: Experiences and perspectives. u: Tax Reforms: Experiences and Perspectives: Conference Proceedings, 20 Jun, Zagreb: Institute of Public Finance, pp. 79-96
Padovano, F. (2001) Tax rates and economic growth in the OECD countries. Economic Inquiry, 39(1): 44-57
Pere, E., Hashorva, A. (2011) Tax Systems in West Balkans Countries. Romanian Economic and Business Review, 6(2); 80-94
Ranđelović, S. (2010) Unapređenje performansi poreskog sistema Srbije kroz reformu poreza na dobit. u: Poreska politika u Srbiji: Pogled unapred, Beograd: USAID Sega projekat, pp. 75-94; In Serbian
Ranđelović, S. (2008) Dual income tax: An option for the reform of personal income tax in Serbia?. Ekonomski anali, vol. 53, br. 178-179, str. 183-197
Reed, W. R. (2008) The Robust Relationship between Taxes and U.S. State Income Growth. National Tax Journal, 61(1): 57-80
Romer, C.D., Romer, D.H. (2010) The Macroeconomic Effects of Tax Changes: Estimates Based on a New Measure of Fiscal Shocks. American Economic Review, 100(3): 763-801
Salami, G.O., Apelogun, K.H., Omidiya, O.M., Ojoye, O.F. (2015) Taxation and Nigerian economic growth. Research Journal of Finance and Accounting, 10(6); 93-101
Simovic, H., Blazic, H., Stambuk, A. (2014) Perspectives of tax reforms in Croatia: expert opinion survey. Financial Theory and Practice, 38(4): 405-439
Stevanović, M.I., Gajić, A.M. (2013) Analysis of development of the tax system in Serbia. Annals of the oradea university. Fascicle of management and technological engineering., XXII (XII), 2013/2(2):
Tomljanovich, M. (2004) The Role of State Fiscal Policy in State Economic Growth. Contemporary Economic Policy, 22(3): 318-330
Tosun, M.S., Abizadeh, S. (2005) Economic growth and tax components: an analysis of tax changes in OECD. Applied Economics, 37(19): 2251-2263
 

O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/EJAE15-18056
objavljen u SCIndeksu: 25.10.2018.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

Povezani članci