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2019, vol. 21, br. 3, str. 199-208
Upravljanje porezom na dobitak u bankama u Republici Srbiji
Univerzitet u Kragujevcu, Ekonomski fakultet

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

Sažetak
Upravljanje porezom na dobitak podrazumeva skup aktivnosti usmerenih na legalno minimiziranje ove obaveze. Usled fleksibilnosti poreskih zakona i razlika u oporezivanju dobitka između država, banke mogu biti u poziciji da značajno umanje svoje poresko opterećenje. Cilj rada je utvrđivanje efektivnog opterećenja porezom na dobitak u bankama u Republici Srbiji i ispitivanje uticaja oporezivanja dobitka na poslovanje banaka. Istraživanje sprovedeno na uzorku banaka, u periodu 2010-2016, je pokazalo da se efektivna stopa poreza na dobitak u bankama nalazi znatno ispod statutarne stope, najviše usled korišćenja poreskih podsticaja od strane države. Takođe, 25% opservacija je, uprkos ostvarenom dobitku pre oporezivanja, imalo efektivnu poresku stopu od 0%. Poslednje povećanje statutarne poreske stope u Republici Srbiji nije imalo uticaja na zaduženost banaka, ni u kratkom ni u dugom roku. To može biti indikator da se efekti poreskog štita ne uzimaju u obzir kada je statutarna poreska stopa relativno niska. U radu je, takođe, utvrđeno da efektivna poreska stopa nije u korelaciji sa profitabilnošću banaka.
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O članku

jezik rada: srpski, engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonhor1903199T
objavljen u SCIndeksu: 03.01.2020.
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