文章基本信息

标题：The Impact of Tax Forms on Economic Growth - Evidence from Serbia
其他标题：Uticaj poreskih oblika na ekonomski rast - Primer Srbije
本地全文：下载
作者：Branimir Kalaš ; Ivan Milenković ; Miloš Pjanić 等
期刊名称：Industrija
印刷版ISSN：0350-0373
电子版ISSN：2334-8526
出版年度：2017
卷号：45
期号：2
页码：113-125
DOI：10.5937/industrija45-12978
语种：English
出版社：Economics institute, Belgrade
摘要：The aim of the paper is to show the relevance of nexus between tax forms and economic growth and how they affect on gross domestic product in Serbia for the period 2006-2015.The impact is manifested through the analysis of three main tax forms:personal income tax(PIT),corporate income tax(CIT)and value-added tax(VAT)and their effect on the macroeconomic indicator as gross domestic product(GDP).The analysis is for a period of ten years in Serbia,where the regression model is constructed so that the GDP is defined as the dependent variable,while the tax forms are set as independent variables.To ensure correctly specified regression model,authors used the next test:VIF test,BP and BPG test,as well as Ramsey reset test.Results show a high degree of positive correlation between the observed variables and the positive impact of the personal income tax,corporate income tax and value-added tax on the gross domestic product,but it is only the impact of value added tax statistically significant.
其他摘要：Cilj rada je prikazati značajnost odnosa između poreskih oblika i ekonomskog rasta i kako oni utiču na bruto domaći proizvod u Srbiji za vremenski period 2006-2015.godine.Uticaj je manifestovan kroz analizu tri glavna poreska oblika:porez na dohodak građana(PIT),porez na dobit kompanija(CIT)i porez na dodatu vrednost(VAT)i njihov efekat na makroekonomski indikator:bruto domaći proizvod(GDP).Analiza je za period od deset godina u Srbiji,gde je regresioni model konstruisan tako da je BDP definisana kao zavisna varijabla,dok su poreski oblici određeni kao nezavisne varijable.Da bi se obezbedio korektan regresioni model,autori su koristili sledeće testove:VIF test,BP i BPG test,kao i Ramsey reset test.Rezultati pokazuju visok stepen pozitivne korelacije između posmatranih varijabli i pozitivni uticaj poreza na dohodak građana,poreza na dobit kompanija i poreza na dodatu vrednost na bruto domaći proizvod,ali je samo uticaj poreza na dodatu vrednost statistički značajan.
关键词：Economic Growth;Income;Tax;Serbia
其他关键词：Ekonomski rast;Dohodak;Porez;Srbija