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2021, vol. 67, br. 1, str. 17-26
Merenje i ocenjivanje elastičnosti poreza u Republici Srbiji
Univerzitet u Novom Sadu, Ekonomski fakultet, Subotica

e-adresabranimir.kalas@ef.uns.ac.rs, vera.mirovic@ef.uns.ac.rs, jelenadj@ef.uns.ac.rs
Sažetak
Rad analizira elastičnost poreza u Republici Srbiji u pogledu poreskih prihoda, poreza na dohodak građana, poreza na dobit pravnih lica, poreza na dodatu vrednost, doprinosa za socijalno osiguranje i akciza za period 2005-2019. godine. Elastičnost poreza manifestuje osetljivost poreskih oblika na promenu bruto domaćeg proizvoda, gde su rezultati pokazali da indirektni porezi imaju veće koeficijente elastičnosti u odnosu na direktne poreze. Rezultati empirijske analize su pokazali da su poreski prihodi elastični na promenu bruto domaćeg proizvoda, gde povećanje GDP za 1% dovodi do promene poreskih prihoda za 1.31%. Takođe, elastičnost poreza je najveća kod poreza na dobit pravnih lica, dok su takođe prihodi od poreza na dodatu vrednost i akciza elastični u posmatranom periodu. S druge strane, porez na dohodak građana i doprinosi za socijalno osiguranje su neelastični na promenu bruto domaćeg proizvoda u Republici Srbiji.
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O članku

jezik rada: engleski
vrsta rada: originalan članak
DOI: 10.5937/ekonomika2101017K
primljen: 09.12.2020.
prihvaćen: 22.02.2021.
objavljen u SCIndeksu: 23.04.2021.
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