{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-2LVHVUG5/c355d140-316a-46f9-be32-2af237f0f152/HTML","dcterms:extent":"39 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-2LVHVUG5/437692fc-b982-46c0-bed8-b64cb7944b90/TEXT","dcterms:extent":"25 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-2LVHVUG5/808f826b-ba85-4cab-a0ef-dde87763a923/PDF","dcterms:extent":"371 KB"}],"edm:TimeSpan":{"@rdf:about":"2006-2025","edm:begin":{"@xml:lang":"en","#text":"2006"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-2LVHVUG5","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/urn:nbn:si:spr-hthivfa7"},{"@xml:lang":"sl","#text":"Naše gospodarstvo"}],"dcterms:issued":"2010","dc:creator":["Dolenc, Primož","Stubelj, Igor"],"dc:format":[{"@xml:lang":"sl","#text":"številka:1/2"},{"@xml:lang":"sl","#text":"letnik:56"},{"@xml:lang":"sl","#text":"6 strani"},{"@xml:lang":"sl","#text":"str. 75-80"}],"dc:identifier":["ISSN:0547-3101","COBISSID:10128412","URN:URN:NBN:SI:doc-2LVHVUG5"],"dc:language":["en","sl"],"dc:publisher":[{"@xml:lang":"sl","#text":"Društvo ekonomistov Maribor"},{"@xml:lang":"sl","#text":"Ekonomski center Maribor"},{"@xml:lang":"sl","#text":"Ekonomsko-poslovna fakulteta"}],"dc:subject":[{"@xml:lang":"sl","#text":"davek od dobička"},{"@xml:lang":"sl","#text":"davki"},{"@xml:lang":"sl","#text":"delniške družbe"},{"@xml:lang":"sl","#text":"dobiček"},{"@xml:lang":"sl","#text":"podjetja"},{"@xml:lang":"sl","#text":"pravna ureditev"},{"@xml:lang":"sl","#text":"rast"},{"@xml:lang":"sl","#text":"razvoj"},{"@xml:lang":"en","#text":"Slovenia"},{"@xml:lang":"sl","#text":"Slovenija"},{"@xml:lang":"en","#text":"tax"},{"@rdf:resource":"http://www.wikidata.org/entity/Q8161"}],"dcterms:temporal":{"@rdf:resource":"2006-2025"},"dc:title":{"@xml:lang":"sl","#text":"Corporate tax system change and growth rate of corporations in Slovenia| Vpliv spremembe davčne zakonodaje na stopnjo rasti dobičkov slovenskih javnih delniških družb|"},"dc:description":[{"@xml:lang":"sl","#text":"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"},{"@xml:lang":"sl","#text":"Namen prispevka je analiza učinka davčne reforme v Sloveniji. Preverili smo hipotezo, da je zmanjšanje davka na kapitalske dobičke pravnih oseb vplivalo na povečanje čistih dobičkov slovenskih delniških družb v letu 2007, dobički pa so višji od pričakovanih. Analiza je pokazala, da lahko do leta 2006 relativno dobro napovedujemo pričakovane stopnje rasti dobičkov iz preteklih podatkov - ne glede na uporabljeno metodologijo je bila pojasnjevalna moč statistično značilna in zelo visoka. Nasprotno je bila prvo leto po davčni reformi ocena s pomočjo zgodovinskih podatkov nezanesljiva. Predpostavili smo, da je ta premik v pojasnjevalni moči ocenjenih stopenj rasti posledica davčne reforme"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-2LVHVUG5","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-2LVHVUG5"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-2LVHVUG5/808f826b-ba85-4cab-a0ef-dde87763a923/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Mariboru, Ekonomsko-poslovna fakulteta"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-2LVHVUG5/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-2LVHVUG5"}}}}