Narodna in univerzitetna knjižnica, Ljubljana (NUK)
Naročanje gradiva za izposojo na dom
Naročanje gradiva za izposojo v čitalnice
Naročanje kopij člankov
Urnik dostave gradiva z oznako DS v signaturi
  • Corporate tax system change and growth rate of corporations in Slovenia = Vpliv spremembe davčne zakonodaje na stopnjo rasti dobičkov slovenskih javnih delniških družb
    Stubelj, Igor, 1969- ; Dolenc, Primož, 1976-
    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 However, in the first year after tax reform, historical data were no longer applicable.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.
    Vir: Naše gospodarstvo : revija za aktualna gospodarska vprašanja = Our economy : review of current problems in economics. - ISSN 0547-3101 (Letn. 56, št. 1/2, 2010, str. 75-80)
    Vrsta gradiva - članek, sestavni del
    Leto - 2010
    Jezik - angleški
    COBISS.SI-ID - 10128412

    Povezava(-e):

    Digitalna knjižnica Univerze v Mariboru – DKUM
    Digitalna knjižnica Slovenije - dLib.si

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