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 However, in the first year after tax reform, historical data were no longer applicable.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.

Rights

URN

URN:NBN:SI:DOC-2LVHVUG5

COBISSID

10128412

Added

28.01.2011

Metadata

Citation

APA:

Stubelj, Igor, Dolenc, Primož (2010). Corporate tax system change and growth rate of corporations in Slovenia. Naše gospodarstvo, volume 56, issue 1/2, str. 75-80. URN:NBN:SI:DOC-2LVHVUG5 from http://www.dlib.si

MLA:

Stubelj, Igor, Dolenc, Primož. "Corporate tax system change and growth rate of corporations in Slovenia." Naše gospodarstvo volume 56. issue 1/2 (2010) str. 75-80.
<http://www.dlib.si/?URN=URN:NBN:SI:DOC-2LVHVUG5>

Naše gospodarstvo
1955-
(Assembly record)

številka

Naše gospodarstvo
2010
(Complete issue)

Corporate tax system change and growth rate of corporations in SloveniaVpliv spremembe davčne zakonodaje na stopnjo rasti dobičkov slovenskih javnih delniških družb

Corporate tax system change and growth rate of corporations in Slovenia
Vpliv spremembe davčne zakonodaje na stopnjo rasti dobičkov slovenskih javnih delniških družb