摘要：This study presents an empirical analysis of taxes and economic growth in Serbia and Croatia in the period 2007-2016.In order to identify the impact of tax forms on economic growth and their relationship,the authors decided to set up a panel regression where gross domestic product is the dependent variable,while corporate income tax,value added tax,social security contributions and excises are independent variables.The results of random effect model have shown that corporate income tax,value added tax and social security contributions have a positive impact on the gross domestic product,while excises affect the gross domestic product negatively.However,only value added tax has a statistically significant impact on economic growth in these countries,with each increase in revenue from this tax contributing to the growth of gross domestic product in the observed period.
其他摘要：Ova studija predstavlja empirijsku analizu poreza i ekonomskog rasta u Srbiji i Hrvatskoj u periodu 2007-2016.Kako bi se utvrdio uticaj poreskih oblika na ekonomski rast i njihov odnos,autori su postavili panel regresioni model gde je bruto domaći proizvod zavisna varijabla,dok su porez na dobit preduzeća,porez na dodatu vrednost,doprinosi za socijalno osiguranje i akcize nezavisne varijable.Rezultati modela slučajnog efekta prikazuju pozitivan uticaj poreza na dobit preduzeća,poreza na dodatu vrednost i doprinosa za socijalno osiguranje,dok akcize negativno utiču na bruto domaći proizvod.Međutim,samo porez na dodatu vrednost ima statistički signifikantan uticaj na ekonomski rast u ovim zemljama,pri čemu svako povećanje prihoda po osnovu ovog poreza doprinosi rastu bruto domaćeg proizvoda u posmatranom periodu.
