Primena dinamičkih modela u procenjivanju odnosa između direktnih poreza i investicija u OECD zemljama
Sažetak
Rad istražuje uticaj direktnih poreza na učešće investicija u bruto domaćem proizvodu trideset pet zemalja OECD-a za vremenski period od 1996 do 2016 godine. Cilj ovog istraživanja je utvrditi kako direktni porezi utiču na nivo investicija mereno učešćem u bruto domaćem proizvodu. Empirijska analiza omogućava primenu osnovnih ekonometrijskih procedura, kao i dinamičke panel modele kako bi se izmerili efekti direktnih poreza. Rezultati Hausman testa pokazuju da je PMG model odgovorajući za merenje uticaja rasta poreskih prihoda, poreza na dohodak građana, poreza na dobit preduzeća i poreza na imovinu na učešće investicija u odabranim zemljama. Rezultati modela odražavaju značajan efekat rasta poreskih prihoda, poreza na dohodak građana i poreza na imovinu u dugom roku, dok porez na dobit preduzeća nije značajan za učešće investicija u zemljama OECD-a. Međutim, direktni porezi nemaju značajan uticaj na učešće investicija u kratkom roku, osim rasta poreskih prihoda koji ima pozitivan efekat na investicije u posmatranom periodu.
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