Business and institutional determinants of effective tax rates in Serbian banks
The objective of the current paper is to study the influence of the selected business and institutional determinants on the annual effective tax rates in banks in Serbia. Panel data regression models are applied on 113 observations, covering the period from 2017 to 2021, where the accounting and cur...
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| Format: | Article |
| Language: | English |
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University of Kragujevac
2023-04-01
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| Series: | Economic Horizons |
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| Online Access: | https://horizonti.ekfak.kg.ac.rs/sites/default/files/Casopis/2023_1/EH_2023_1_en_4_MP.pdf |