Determinants of Profitability of Agricultural Sector in Vojvodina: The Role of Corporate Income Tax

Published: 18 June 2019| Version 2 | DOI: 10.17632/47f9wr2r7k.2
Contributors:
Stefan Vržina,

Description

Raw data used for empirical study - Excel file containing two worksheets: List of Companies and Financial Data. Whole data has been retrieved from The Serbian Business Registers Agency (www.apr.gov.rs). In a second worksheet (Financial data), there are red-colored withdrawn observations. Dependent variables are green-marked, effective corporate income tax rates are orange-marked, while control variables are yellow-marked.

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Steps to reproduce

The analysis has been conducted in EViews econometric software. Using presented data, it is possible to compare effective corporate income tax rates with statutory tax rate in Serbia (15%). Also, it is possible to examine the impact of effective corporate income tax rates on profitability controlling for a number of company-specific variables.

Categories

Accounting, Taxation, Agricultural Finance

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