| Title: | Corporative tax system change and growth rate of corporations in Slovenia |
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| Authors: | ID Stubelj, Igor (Author)
ID Dolenc, Primož (Author) |
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| Files: |  http://www.dlib.si/details/URN:NBN:SI:DOC-2LVHVUG5
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| Language: | English |
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| Work type: | Not categorized |
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| Typology: | 1.04 - Professional Article |
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| Organization: | EPF - Faculty of Business and Economics
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| Abstract: | The purpose of the presented research was to analyse the effect of corporate tax reform in Slovenia. We tested the hypothesis that the decrease in corporate income taxation induced higher (reported) profits in 2007 than expected from historical data. Our analysis indicated that historical data can be used to estimate growth rates of earnings until the last year before the tax reform. Regardless of the methodology used, the explanatory power of estimated growth rate was significant and very high. However, in the first year after tax reform, historical data were no longer applicable. We assumed that this shift in explanatory power of estimated growth rates can be attributed to tax reform. |
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| Keywords: | davki, reforme, dobiček, Slovenija, delniške družbe, zakonodaja |
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| Publisher: | Društvo ekonomistov Maribor |
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| Year of publishing: | 2010 |
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| Number of pages: | str. 75-80 |
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| Numbering: | Letn. 56, št. 1/2 |
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| PID: | 20.500.12556/DKUM-52366  |
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| UDC: | 336.221.24(497.4):336.225:334.722.8 |
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| ISSN on article: | 0547-3101 |
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| COBISS.SI-ID: | 10128412 |
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| NUK URN: | URN:SI:UM:DK:BQGBWNJC |
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| Publication date in DKUM: | 10.07.2015 |
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| Views: | 1019 |
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| Downloads: | 53 |
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| Metadata: |    |
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| Categories: | Misc.
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