Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia

The aim of this paper is to identify the determinants of the effective tax burden of companies in the activity division Telecommunication in the Republic of Croatia. The research covers the time interval from 2008 to 2017. Dynamic panel analysis was used to conduct the research. Microeconomic data w...

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Autores principales:	Bubanić Marijana, Šimović Hrvoje
Formato:	article
Lenguaje:	EN
Publicado:	Sciendo 2021
Materias:	effective tax burden determinants impact activity telecommunications republic of croatia h25 h29 h32 Business HF5001-6182
Acceso en línea:	https://doaj.org/article/19f657b99a844f58b834e76335aa37eb
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spelling	oai:doaj.org-article:19f657b99a844f58b834e76335aa37eb2021-12-05T14:11:11ZDeterminants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia1849-116210.2478/zireb-2021-0011https://doaj.org/article/19f657b99a844f58b834e76335aa37eb2021-11-01T00:00:00Zhttps://doi.org/10.2478/zireb-2021-0011https://doaj.org/toc/1849-1162The aim of this paper is to identify the determinants of the effective tax burden of companies in the activity division Telecommunication in the Republic of Croatia. The research covers the time interval from 2008 to 2017. Dynamic panel analysis was used to conduct the research. Microeconomic data were obtained from the databases of the Financial Agency, and macroeconomic data from the Central Bureau of Statistics. The results indicate that the effective tax burden of companies in the activity division Telecommunication is affected by the effective tax burden from the previous period, company size, leverage, inventory intensity, profitability and economic cycle. While capital and labour intensity didn`t prove statistically significant. The main limitations of the research lie in the impossibility of generalizing the stated results to all companies from the observed activity, using only one evaluation model, and being a cabinet-type research, without confirmation of the results obtained by companies. The research received several scientific contributions: this is the first study of the determinants of the effective tax burden conducted in the Republic of Croatia; the research covers an entire activity whit different companies sizes, and not as in most previous research, which mainly include only large companies listed on the stock exchange; unlike previous studies that used a balanced sample, and in most cases static panel models, this study used an unbalanced sample and a dynamic panel model.Bubanić MarijanaŠimović HrvojeSciendoarticleeffective tax burdendeterminantsimpactactivitytelecommunicationsrepublic of croatiah25h29h32BusinessHF5001-6182ENZagreb International Review of Economics and Business, Vol 24, Iss 2, Pp 59-76 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	effective tax burden determinants impact activity telecommunications republic of croatia h25 h29 h32 Business HF5001-6182
spellingShingle	effective tax burden determinants impact activity telecommunications republic of croatia h25 h29 h32 Business HF5001-6182 Bubanić Marijana Šimović Hrvoje Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia
description	The aim of this paper is to identify the determinants of the effective tax burden of companies in the activity division Telecommunication in the Republic of Croatia. The research covers the time interval from 2008 to 2017. Dynamic panel analysis was used to conduct the research. Microeconomic data were obtained from the databases of the Financial Agency, and macroeconomic data from the Central Bureau of Statistics. The results indicate that the effective tax burden of companies in the activity division Telecommunication is affected by the effective tax burden from the previous period, company size, leverage, inventory intensity, profitability and economic cycle. While capital and labour intensity didn`t prove statistically significant. The main limitations of the research lie in the impossibility of generalizing the stated results to all companies from the observed activity, using only one evaluation model, and being a cabinet-type research, without confirmation of the results obtained by companies. The research received several scientific contributions: this is the first study of the determinants of the effective tax burden conducted in the Republic of Croatia; the research covers an entire activity whit different companies sizes, and not as in most previous research, which mainly include only large companies listed on the stock exchange; unlike previous studies that used a balanced sample, and in most cases static panel models, this study used an unbalanced sample and a dynamic panel model.
format	article
author	Bubanić Marijana Šimović Hrvoje
author_facet	Bubanić Marijana Šimović Hrvoje
author_sort	Bubanić Marijana
title	Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia
title_short	Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia
title_full	Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia
title_fullStr	Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia
title_full_unstemmed	Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia
title_sort	determinants of the effective tax burden of companies in the telecommunications activities in the republic of croatia
publisher	Sciendo
publishDate	2021
url	https://doaj.org/article/19f657b99a844f58b834e76335aa37eb
work_keys_str_mv	AT bubanicmarijana determinantsoftheeffectivetaxburdenofcompaniesinthetelecommunicationsactivitiesintherepublicofcroatia AT simovichrvoje determinantsoftheeffectivetaxburdenofcompaniesinthetelecommunicationsactivitiesintherepublicofcroatia
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Determinants of the effective tax burden of companies in the Telecommunications activities in the Republic of Croatia

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