2026-05-06T00:17:20.671Z http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai

ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai:2:11798 2026-01-12T12:12:05Z 2

Testing the differences between effective tax rates of legal entities within a group and individual legal entities 2025 http://ezaposleni.singidunum.ac.rs/rest/sciNaucniRezultati/oai/record/2/11798 https://scindeks.ceon.rs/Article.aspx?artid=2217-97392503088O A. Obradović V. Mizdraković P. Luty aTax strategy and tax policy should align with the business strategy and goals pursued by a legal entity in order to achieve an optimal effective tax rate, representing the actual tax burden. Without a proper tax strategy, the entity exposes itself to the risk of missing opportunities for tax cost savings. The Republic of Serbia is one of the countries that prescribes tax incentives for groups of entities if they report income tax on a consolidated basis (group taxation). The main goal of this paper is to investigate whether there are differences in the effective tax rate of individual entities and those that belong to a group of entities. The research sample consists of 1,585 entities split into two groups. The first group includes entities that are part of a group (parent entities or subsidiaries), while the rest of the sample comprises individual entities that are not part of a group. To test the differences between the groups, the following statistical methods were applied: descriptive statistics, normality tests to assess the distribution of the data sample, and Welch's t-test. The research results show a minimal difference between the effective tax rates of legal entities that are not part of a group and those belonging to a group of entities. This suggests that groups of entities do not utilize prescribed tax incentives to a greater extent. article 3 4 88 94 2217-9739 International Review