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2023, vol. 16, br. 1, str. 23-39
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Ispitivanje elastičnosti PDV-a u zemljama Beneluksa
Analysis of VAT elasticity in Benelux countries
Sažetak
Porez na dodatu vrednost predstavlja značajan poreski oblik širom sveta. Značajnost ovog poreskog oblika se manifestuje u izdašnosti, stabilnosti i efikasnosti prikupljanja prihoda. Shodno makroekonomskim uslovima i izazovima, fiskalne vlasti moraju obratiti pažnju na elastičnost PDV prihoda. Rad je usmeren na identifikovanje PDV elastičnosti u zemljama Beneluksa, kao i otkrivanje ključnih makroekonomskih faktora koji utiču na promene PDV elastičnosti. Empirijski rezultati su pokazali prisustvo PDV elastičnosti u zemljama Beneluksa, kao i statistički značajan uticaj bruto domaćeg proizvoda, finalne potrošnje, nezaposlenosti, inflacije, državnih rashoda i standardne PDV stope na PDV elastičnost za period 2011-2020. godine.
Abstract
Value added tax is a significant tax form worldwide. The importance of this tax is manifested in the scope, stability and efficiency of revenue collection. With respect to macroeconomic conditions and challenges, fiscal authorities have to pay attention to the elasticity of VAT revenues. The paper is aimed at identifying VAT elasticity in the Benelux countries, as well as determining the main macroeconomic factors that affect the changes in VAT elasticity. Empirical results have shown the presence of VAT elasticity in the Benelux countries, as well as a statistically significant impact of gross domestic product, final consumption, unemployment, inflation, government expenditures and standard VAT rate on VAT elasticity for the period 2011-2022.
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