EFEKTIVNO OPTEREĆENJE POREZOM NA DOBIT PREDUZEĆA U EVROPSKOJ UNIJI

Univerzitet u Nišu, Ekonomski fakultet Niš, Srbija
Srbija

Univerzitet u Nišu, Ekonomski fakultet Niš, Srbija marina.djordjević@ekonomski.rs
Srbija

Inovacioni centar Univerziteta u Nišu, Srbija
Srbija


Apstrakt

Koncipiranje poreske politike, kao odrednice ekonomskog odlučivanja, ne osporava da je porez na dobit preduzeća jedan od značajnih instrumenata u zemlјama članicama Evropske unije (EU). Međutim, procenu makroekonomskih implikacija ovog instrumenta ozbilјno sputava merenje relevantnih stopa, među kojima je efektivna poreska stopa, na koju utiču poreski podsticaji. Zbog toga se u ovom radu razmatra efektivno poresko opterećenje porezom na dobit preduzeća. U radu se vrši analiza odstupanja efektivnog poreskog opterećenja od zakonske stope poreza na dobit preduzeća. Cilј rada je da na osnovu obračunatih efektivnih poreskih stopa ukaže na razlike u opterećenju ovim poreskim oblikom na analiziranom tržištu.

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