Linearne odrednice efektivnog poreznog opterećenja ICT poduzeća Republike Hrvatske

Abstract

The actual tax burden of a company often differs from that prescribed by law, but there are also differences among the companies themselves. The question arises whether there are systematic explanations for these differences and whether they can be related to the type of business activity, asset structure, debt and other determinants. Therefore, the main objective of the research is to identify the determinants of the effective tax burden of ICT companies in the Republic of Croatia. The time horizon includes companies from the section J information and communication (NACE Rev. 2), in the period from 2008 to 2016. Using an unbalanced sample and dynamic panel regression with the Arellano-Bover/Blundell-Bond estimator, the determinants of the effective tax burden identified were as follows: effective tax burden from the previous period, company size, debt, capital and labor intensity, inventory intensity, profitability, and business cycles. However, the determinants differ according to the size classes of the company and the divisions. Compared to previous research, the subject is focused on companies of all sizes, not only large companies including not only listed companies but all companies in an industry that contributes to the homogeneity of the sample and the reliability of the results.