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2020, vol. 49, br. 2, str. 40-69
Gubitak pre oporezivanja i porez na dobitak - primer banaka iz Srbije
Univerzitet u Kragujevcu, Ekonomski fakultet

e-adresastefan.vrzina@kg.ac.rs
Projekat:
Istraživanje i razvoj platforme za naučnu podršku u odlučivanju i upravljanju naučnim i tehnološkim razvojem u Srbiji (MPNTR - 47005)

Ključne reči: profitabilnost; rezultat pre oporezivanja; opservacije sa gubitkom; porez na dobitak; banke
Sažetak
Uobičajeno se smatra da banke sa dobitkom pre oporezivanja plaćaju porez na dobitak, a banke sa gubitkom pre oporezivanja ne. Ipak, usled nezavisnog obračuna rezultata pre oporezivanja u bilansu uspeha i oporezivog dobitka u poreskom bilansu, moguće je da banka sa gubitkom pre oporezivanja zabeleži rashod za porez na dobitak. U radu je ispitano zašto i u kojoj meri banke sa gubitkom pre oporezivanja imaju opterećenje porezom na dobitak. Empirijsko istraživanje je obuhvatilo ceo bankarski sistem Srbije u periodu od 2013. do 2018. godine. S tim u vezi, formiran je uzorak od 175 opservacija. Rezultati istraživanja pokazuju da uključivanje opservacija sa gubitkom pre oporezivanja značajno utiče na procenu opterećenja porezom na dobitak bankarskog sektora u Srbiji. Takođe, porez na kapitalne dobitke jeste najčešći izvor opterećenja porezom na dobitak u opservacijama sa gubitkom pre oporezivanja. S druge strane, usklađivanje rashoda i prihoda u poreskom bilansu ima manji uticaj na opterećenje porezom na dobitak u opservacijama sa gubitkom pre oporezivanja.
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O članku

jezik rada: srpski, engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/bankarstvo2002040V
objavljen u SCIndeksu: 26.07.2020.
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