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

Published: 18 Jun 2019 | Version 2 | DOI: 10.17632/47f9wr2r7k.2
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Description of this data

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In a second worksheet (Financial data), there are red-colored withdrawn observations.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.

Experiment data files

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.

Latest version

  • Version 2

    2019-06-18

    Published: 2019-06-18

    DOI: 10.17632/47f9wr2r7k.2

    Cite this dataset

    Vržina, Stefan; Dimitrijević, Miloš (2019), “Determinants of Profitability of Agricultural Sector in Vojvodina: The Role of Corporate Income Tax”, Mendeley Data, v2 http://dx.doi.org/10.17632/47f9wr2r7k.2

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Previous versions

  • Version 1 (unavailable)

    2019-06-04

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Categories

Accounting, Taxation, Agricultural Finance

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