DETERMINANTS OF EFFECTIVE TAX RATES OF PUBLIC ENTERPRISES AS AN INDICATION OF TAX AVOIDANCE ON PROFIT TAX
| Autor: | Goranka Knezevic, Vladimir Ristanović, Vladan Pavlovic |
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| Jazyk: | angličtina |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Pravo, Vol 41, Iss 2 (2024) |
| Druh dokumentu: | article |
| ISSN: | 0352-3713 2683-5711 |
| DOI: | 10.5937/ptp2402076K |
| Popis: | Scientific research related to the avoidance of calculation and payment of profit tax in public enterprises is very rare, due to the belief that public enterprises do not avoid paying profit tax because their owner is the state, city, or local government unit. The research conducted in this paper has shown that the largest public enterprises in Serbia, which have a high profitability rate, as well as capital-intensive enterprises, have a higher effective tax rate and do not use tax planning techniques to avoid taxes. These findings can be considered scientifically adequate. All other determinants used in this paper did not show a statistically significant impact on the effective tax rate. When deciding and implementing the profit tax rate policy, as well as tax exemptions, the state must take into account the specificities of the operations of public enterprises and assess the effects of these policies on this sector of the economy. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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