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2023, vol. 25, br. 1, str. 35-53
Poslovne i institucionalne determinante efektivnih poreskih stopa u bankama u Republici Srbiji
OTP banka Srbija a.d. Novi Sad

e-adresamajaputica@gmail.com
Ključne reči: poresko opterećenje; efektivna poreska stopa; leveridž; rezervisanja za kreditne gubitke; kapitalizacija; profitabilnost
Sažetak
Cilj ovog rada je proučavanje uticaja izabranih poslovnih i institucionalnih determinanti na godišnje efektivne poreske stope u bankama u Republici Srbiji (RS). Regresioni modeli panel podataka primenjeni su na 113 opservacija, koje pokrivaju period 2017-2021, gde se računovodstvena i tekuća efektivna poreska stopa koriste kao mera stvarnog poreskog opterećenja. Rezultati pokazuju da je efektivna poreska stopa u bankama u RS znatno ispod zakonskog nivoa. Dalje, za svaki skup podataka, izračunati su koeficijenti promena efektivne poreske stope, a najadekvatniji model biran je koristeći Hausman-ov i Breusch i Pagan-ov test. U prvom modelu, najveća promena efektivnih poreskih stopa je uzrokovana promenom leveridža, procesom merdžera i akvizicija i veličinom banke. Prisustvo rezervisanja za kreditne gubitke u modelu u potpunosti naglašava uticaj profitabilnosti i leveridža. Konačno, u poslednjem modelu, banke sa dobitkom pre oporezivanja mogu da upravljaju efektivnim poreskim stopama i poreskim opterećenjima putem regulisanja nivoa kapitalizacije. Rezultati ove studije su od interesa za ekonomiste i menadžere u bankama, pomažući im u efikasnom poreskom planiranju i upravljanju rezultatima.
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O članku

jezik rada: srpski
vrsta rada: izvorni naučni članak
DOI: 10.5937/ekonhor2301035P
primljen: 13.12.2022.
prihvaćen: 21.04.2023.
objavljen onlajn: 27.04.2023.
objavljen u SCIndeksu: 06.05.2023.
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