Metrika

  • citati u SCIndeksu: [1]
  • citati u CrossRef-u:[2]
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:20
  • preuzimanja u poslednjih 30 dana:16

Sadržaj

članak: 2 od 42  
Back povratak na rezultate
2020, vol. 48, br. 3, str. 41-57
Panel procenjivanje efekata makroekonomskih determinanti na nivo poreskih prihoda u Evropskoj uniji
aUniverzitet u Novom Sadu, Ekonomski fakultet, Subotica
bUniverzitet u Nišu, Ekonomski fakultet

e-adresabranimir.kalas@ef.uns.ac.rs
Ključne reči: porezi; makroekonomske determinante; zemlje EU; panel procena podataka
Sažetak
Nivo poreskih prihoda predstavlja jedno od najvažnijih pitanja za svaku zemlju, naročito u vanrednim okolnostima. Cilj ovog rada je identifikovati koje makroekonomske determinante su važne za ukupne poreske pirhode kako bi se utvrdilo koje varijable su ključni generatori prikupljanja poreskih prihoda. Predmet ovog istraživanja predstavlja procenjivanje efekata odabranih makroekonomskih determinanti na ukupne poreske prihode u Evropskoj uniji od 2006. do 2018. godine. Empirijska analiza uključuje tri panel regresiona modela gde su ukupni poreski prihodi, prihodi od direktnih poreza i prihodi od indirektnih poreza određeni kao zavisne varijable. Rezultati modela fiksnih efekata prikazuju da povećanje bruto domaćeg proizvoda od 1% poboljšava ukupne poreske prihode za 6.91%. Državni rashodi, ukupne investicije i populacija imaju pozitivne efekte na ukupne poreske prihode, pri čemu rast ovih determinanti od 1% povećava ukupne poreske prihode za 2.38%, 0.001% i 0.57% u posmatranim zemljama. Suprotno, inflacija, nezaposlenost i ukupna štednja stanovništva negativno utiču na ukupne poreske prihode, gde njihov rast za 1% izaziva niži nivo ukupnih poreskih prihoda za 3.72%, 0.001% i 1.48%. Takođe, bruto domaći proizvod i ukupne investicije dovode do veće promene prihoda od direktnih poreza i prihoda od indirektnih poreza. Empirijski nalazi pokazuju da bi se vlade u zemljama EU trebale fokusirati na veću stopu BDP rasta, viši nivo državnih rashoda i ukupnih investicija kako bi poboljšale nivo ukupnih poreskih prihoda.
Reference
Anastassio, T., Dritsaki, C. (2005) Tax Revenues and Economic Growth: An Empirical Investigation for Greece Using Causality Analysis. Journal of Social Sciences, 1(2): 99-104
Andrašič, J., Kalaš, B., Mirović, V., Milenković, N., Pjanić, M. (2018) Econometric modelling of tax impact on economic growth: Panel evidence from OECD countries. Economic Computation and Economic Cybernetics Studies and Research, 52(4), 211-226
Andrejovská, A., Puliková, V. (2018) Tax Revenues in the Context of Economic Determinants. Montenegrin Journal of Economics, 14(1): 133-141
Bajo-Rubio, O., Gómez-Plana, A.G. (2015) Alternative strategies to reduce public deficits: Taxes vs. Spending. Journal of Applied Economics, 18(1): 45-70
Belullo, A., Dužman, T. (2011) Relations Among Government Revenues and Gross Domestic Product (GDP) of the Republic of Croatia. Economic Research / Ekonomska Istraživanja, 24(4): 143-152
Castañeda, R.V.M. (2018) Tax determinants revisited: An unbalanced data panel analysis. Journal of Applied Economics, 21(1): 1-24
Castro, G.Á., Ramírez, C.D.B. (2014) Determinants of tax revenue in OECD countries over the period 2001-211. Contaduría y Administración, 59(3), 35-59
Daveri, F., Tabellini, G. (2000) Unemployment, growth and taxation in industrial countries. Economic Policy, 15(30): 48-104
Đorđević, M., Todorovića-Đurović, J., Ristić, M. (2019) Improving performance of VAT system in developing EU countries: Estimating the determinants of the ratio C-efficiency in the period 1997-2017. Facta universitatis - series: Economics and Organization, vol. 16, br. 3, str. 239-254
Grdinić, M., Drezgić, S., Blažić, H. (2017) An Empirical Analysis of the Relationship between Tax Structures and Economic Growth in CEE Countries. Ekonomicky časopis, 65(5): 426-447
Hakim, T.A., Bujang, I. (2011) The Impact and Consequences of Tax Revenues Components on Economic Indicators: Evidence from Panel Group Data. International Research Journal of Finance and Economics, Vol. 63, pp. 83-95
Kalaš, B., Milenković, I., Pjanić, M., Andrašić, J., Milenković, N. (2017) The impact of tax forms on economic growth: Evidence from Serbia. Industrija / Industry, vol. 45, br. 2, str. 113-125
Lakatos, M., Karai, É. (2020) After the first 32 years: New deal in Hungarian income taxation. Anali Ekonomskog fakulteta u Subotici, br. 43, str. 117-134
Loganathan, N., Taha, R., Ahmad, N., Subramaniam, T. (2017) Taxation, growth and the stock traded nexus in emerging Asian countries: Heterogeneous and semi-parametric panel estimates. Economic Research / Ekonomska Istraživanja, 30(1): 566-580
Mcnabb, K. (2018) Tax Structures and Economic Growth: New Evidence from the Government Revenue Dataset. Journal of International Development, 30(2): 173-205
Paun, D. (2019) Tax competition and factors influencing the gross domestic product and foreign direct investments of CEE countries. Economic Research / Ekonomska Istraživanja, 32(1): 876-893
Stoilova, D., Patonov, N. (2012) An Empirical Evidence for the Impact of Taxation on Economy Growth in the European Union. u: Book of Proceedings: Tourism and Management Studies International Conference, Algarve, ESGHT-Portugal, Vol.3, ISBN 978-989-8472-25-0
Stoilova, D. (2017) Tax structure and economic growth: Evidence from the European Union. Contaduría y Administración, 62(3): 1041-1057
Streimikiene, D., Ahmed, R.R., Vveinhardt, J., Ghauri, S.P., Zahid, S. (2018) Forecasting tax revenues using time series techniques: A case of Pakistan. Economic Research / Ekonomska Istraživanja, 31(1): 722-754
Szarowska, I. (2013) Effects of taxation by economic functions on economic growth in the European Union. MPRA Paper, No. 59781
Zortuk, M., Uzgoren, N. (2008) The relationship between the taxation and government expenditure in Turkey: Bounds test approach. Banks and Bank Systems, 3(1), 57-62
 

O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/industrija48-27820
primljen: 05.08.2020.
revidiran: 29.10.2020.
prihvaćen: 01.11.2020.
objavljen onlajn: 04.12.2020.
objavljen u SCIndeksu: 11.12.2020.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

Povezani članci