Uticaj poreskih oblika na ekonomski rast - Primer Srbije
Sažetak
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.
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