期刊名称：Journal of Process Management. New Technologies
印刷版ISSN：2334-735X
电子版ISSN：2334-7449
出版年度：2021
卷号：9
期号：1
页码：13-19
DOI：10.5937/jouproman9-29601
语种：English
出版社：KD Mapro
摘要：Excises are one of the most generous taxes in the Republic of Serbia and this tax form should be determined at adequately level in order to provide positive effect on the economy.The aim of this paper is to investigate the relationship between excises and fiscal balance in the Republic of Serbia for the period 2008-2019.Empirical research includes descriptive statistics, VAR model and Granger causality test in order to determine their relationship.Results of the paper show that excises have significant and positive effect on fiscal balance and there is unidirectional causality from excises to fiscal balance in the analyzed period.
关键词：excises;fiscal balance;VAR model;Republic of Serbia
