The impact of tax forms on economic growth: Evidence from Serbia

Kalaš, Branimir; Milenković, Ivan; Pjanić, Miloš; Andrašić, Jelena; Milenković, Nada

doi:10.5937/industrija45-12978

Cited by 8 publications

(9 citation statements)

References 34 publications

(38 reference statements)

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“…Andrašić et al (2018) showed that 1% increase of tax revenue enhances the gross domestic product for 0.29% in OECD countries from 1996 to 2016. Kalaš et al (2017) confirmed a significant correlation between taxes and economic growth in Serbia meausred by gross domestic product growth rate. Szarowska (2013) identified significant and positive implications of indirect taxes on gross domsetic product growth rate in European Union for the period 1995-2010.…”

Section: Literature Reviewmentioning

confidence: 54%

“…There are many empirical studies that have estimated tax revenue and gross domestic product (Anastassiou and Dritsaki;2005;Belullo and Dužman, 2011;Castro and Ramirez Camarillo, 2014;Kalaš et al, 2017;Loganathan et al, 2017;Stoilova, 2017;Andrašić et al, 2018;McNabb, 2018). Anastassiou and Drtiskai (2005) examined the relationship between tax revenue and gross domestic product in Greece for the period 1965-2020 and their empirical findings confirmed existence of causality between these variables in the observed period.…”

Section: Literature Reviewmentioning

confidence: 89%

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Panel estimating effects of macroeconomic determinants on tax revenue level in European Union

Kalaš¹,

Đurović-Todorović²,

Đorđević³

2020

Industrija

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The level of tax revenue represents one of the most important issues for every country, especially in extraordinary circumstances. The aim of this paper is to identify which macroeconomic determinants are important to total tax revenue in order to determine which variables are the key generators of tax revenue collection. The subject of this research represents the estimating effects of selected macroeconomic determinants on total tax revenue in European Union countries from 2006 to 2018. Empirical analysis includes three panel regression models where total tax revenue, direct tax revenue and indirect tax revenue are determined as dependent variables. Results of fixed effects model show that 1% increase of GDP enhances total tax revenue for 6.91%. Government expenditure, total investment and population have positive effect on total tax revenue where 1% increase of these determinants raise total tax revenue for 2.38%, 0.001% and 0.57% in these countries. Contrary, inflation, unemployment and gross national savings negatively affect the total tax revenue where their growth by 1% cause lower level of total tax revenue for 3.72%, 0.001% and 1.48%. Likewise, gross domestic product and total investment lead to greater change of direct tax revenue and indirect tax revenue. Empirical findings show that governments.

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Section: Literature Reviewmentioning

confidence: 54%

Section: Literature Reviewmentioning

confidence: 89%

Panel estimating effects of macroeconomic determinants on tax revenue level in European Union

Kalaš¹,

Đurović-Todorović²,

Đorđević³

2020

Industrija

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“…Da bi se uporedila visina i nivo ovog poreskog oblika u Srbiji, to uključuje i prosečnu stopu PDV-a u zemljama EU. U periodu 2005-2010. stopa PDV-a je niža za 1,5% -2,5% od prosečne stope PDV-a u EU (Kalaš & Milenković, 2017). Iako je Srbija povećala stopu od 18% do 20%, ona je i dalje ispod proseka EU što se može videti i na grafikonu 1.…”

Section: Uloga I Terminološka Klasifikacija Poreza Na Dodatu Vrednostunclassified

“…Iako je Srbija povećala stopu od 18% do 20%, ona je i dalje ispod proseka EU što se može videti i na grafikonu 1. Mora se istaći, da je stopa Svaka zemlja traži načine za povećanje prihoda i to je omogućilo mnogim ekonomijama da uvedu PDV na robu i usluge (Kalaš & Milenković, 2017). Bitno je istaći da ova vrsta poreza ima značajan uticaj na visinu javnih prihoda u budžetu Republike Srbije.…”

Section: Uloga I Terminološka Klasifikacija Poreza Na Dodatu Vrednostunclassified

Uticaj poreza na dodatu vrednost na javne finansije Republike Srbije

Vidović¹,

Beriša²,

Dželetović³

2019

Vojno delo

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Fakultet bezbednosti radu se analizira vremenski interval od uvođenja poreza na dodatu vrednost do poslednjih relevantnih podataka koje je istaklo Ministarstvo finansija i Poreska uprava Republike Srbije. Istraživanjem se u radu istakla uloga poreza na dodatu vrednost u skupu instrumenta vođenja fiskalne politike, kao i rezultati na stabilnost srpske ekonomije do kojih se došlo fiskalnom konsolidacijom, uz perspektive i projekcije daljeg delovanja na koordinaciji poreskog sistema sa pravnom i poreskom regulativom Evropske unije.

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“…The estimates of natural resources rents are calculated as the difference between the price of a commodity and the average cost of producing it. This kind of taxation contributes to the GDP to a different extent (Kalaš et al, 2017). This is done by estimating the world price of units of specific commodities and subtracting estimates of average unit costs of extraction or harvesting costs (including a normal return on capital).…”

Section: Total Natural Resources Rentsmentioning

confidence: 99%

Management of natural wealth: Resources curse and socio-economic development

Ristić¹,

Mirković-Isaeva²,

Vasić³

2018

Industrija

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The phenomenon of the resource curse is based on the assumption that countries with large natural resources are unable to achieve adequate economic development, and cannot provide benefits to their citizens. High impact on this issue lays in inadequate management of human resources and corruption. The main objective of this paper is to examine the basic assumptions of the theory of resource curse, to determine the factors that have the greatest impact on its (non)existence, to determine the causal dependence between natural wealth and the political environment, as well as with the quality of life of citizens. The research was carried out by analysing five variables that define resources curse and Human Development Index. For data processing, Fisher's F test is applied. The survey was done on a sample of 22 countries. The results show: a) the characteristics of the political regime do not have a clearly defined impact on existence of resource curse, b) resources rent and export of energy products do not have a significant impact on the quality of life of citizens (expressed through the Human Development Index) and c) a significant degree of deviation from the expected is determined in countries rich in ores and metals.

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The impact of tax forms on economic growth: Evidence from Serbia

Cited by 8 publications

References 34 publications

Panel estimating effects of macroeconomic determinants on tax revenue level in European Union

Panel estimating effects of macroeconomic determinants on tax revenue level in European Union

Uticaj poreza na dodatu vrednost na javne finansije Republike Srbije

Management of natural wealth: Resources curse and socio-economic development

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