Akcije

Journal of Process Management. New Technologies
kako citirati ovaj članak
podeli ovaj članak

Metrika

  • citati u SCIndeksu: 0
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:4
  • preuzimanja u poslednjih 30 dana:4

Sadržaj

članak: 3 od 175  
Back povratak na rezultate
2021, vol. 9, br. 1, str. 13-19
The importance of excises for the fiscal balance in the Republic of Serbia
(naslov ne postoji na srpskom)
Univerzitet u Novom Sadu, Ekonomski fakultet, Subotica

e-adresabranimir.kalas@ef.uns.ac.rs
Ključne reči: excises; fiscal balance; VAR model; Republic of Serbia
Sažetak
(ne postoji na srpskom)
Excises are one of the most generous taxes in the Republic of Serbia and this tax form should be determined at adequately level in order to provide positive effect on the economy. The aim of this paper is to investigate the relationship between excises and fiscal balance in the Republic of Serbia for the period 2008-2019. Empirical research includes descriptive statistics, VAR model and Granger causality test in order to determine their relationship. Results of the paper show that excises have significant and positive effect on fiscal balance and there is unidirectional causality from excises to fiscal balance in the analyzed period.
Reference
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
Aničić, J., Aničić, D. (2019) Which model of economic development is the best for Serbia. Journal of Process Management. New Technologies, vol. 7, br. 4, str. 46-56
Arsić, M., Ranđelović, S. (2019) Ekonomija oporezivanja - teorija i politika. Beograd: Centar za izdavačku delatnost, Ekonomski fakultet
Bačanin, V. (2018) Ekološke uloge akciza u srpskom poresko pravnom sistemu. Ekonomski signali: poslovni magazin, vol. 13, br. 1, str. 1-15
Baturan, L.O., Cvjetković, C.M. (2016) Excise duty on sweetened drinks in Serbia. Zbornik radova Pravnog fakulteta, Novi Sad, vol. 50, br. 3, str. 923-935
Bisić, M., Ranđelović, S. (2018) Cigarette excise tax policy in the Western Balkans: Trends, effects and challenges. Ekonomika preduzeća, vol. 66, br. 5-6, str. 320-332
Ćurčić, M. (2016) Budget deficit of the Republic of Serbia. Oditor, vol. 2, br. 2, str. 51-58
David, P. (2018) Do the V4 countries follow the European deficit?: Evidence of tobacco taxes. Ekonomicky časopis, 66(3), 250-267
Đorđević, M. (2014) (Im)possibilities of revenue increase from consumption taxes in the tax system of Serbia. Teme, vol. 38, br. 3, str. 1155-1171
Đorđević, M., Perović, D. (2016) An analysis of consumption taxes regressive effects. Teme, vol. 40, br. 4, str. 1399-1420
Jović, Lj. (2018) Poreski sistem i politika oporezivanja - teorija i praksa. Novi Sad: Visoka poslovna škola strukovnih studija
Kalaš, B., Mirović, V., Andrašić, J. (2017) Struktura poreza u Republici Srbiji. Finansije, vol. 72, br. 1-6, str. 7-18
Kalaš, B., Mirović, V., Milenković, N. (2018) The relationship between taxes and economic growth: Evidence from Serbia and Croatia. European Journal of Applied Economics, vol. 15, br. 2, str. 17-28
Laković, T., Mugoša, A., Čizmović, M., Radojević, G. (2019) Impact of taxation policy on household spirit consumption and public-finance sustainability. Sustainability, 11(20), 1-15
Luong, L., Vu, L.H. (2020) Impacts of excise taxation on non-alcoholic beverage consumption in Vietnam. Sustainability, 12(3), 1-13
Obadić, A., Globan, T., Nadoveza, O. (2014) Contradicting the twin deficits hypothesis: The role of tax revenues composition. Panoeconomicus, vol. 61, br. 6, str. 653-667
Stanulović, M. (2017) Problem budžetskog deficita u savremenim ekonomijama. Ekonomija: teorija i praksa, vol. 10, br. 1, str. 27-43
Stojanović, M., Đorđević, M. (2016) The role of environmental taxes in Serbian tax system. Ekonomika, vol. 62, br. 4, str. 75-84
Stojković, A. (2014) The place and role of the excises in contemporary tax systems. Bizinfo (Blace), vol. 5, br. 1, str. 1-18
Vukša, S., Dinčić, M., Ristić, Ž., Belokapić, P. (2013) Poreski i carinski sistem i politika. Beograd: Etnostil
 

O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/jouproman9-29601
objavljen u SCIndeksu: 20.02.2021.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0