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Author

Branimir Kalaš

2 papers indexed here

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Open access Aug 2026

How Do Tax Policy and Government Economic Policy Affect CIT Revenue? An Empirical Analysis

This study examines the impact of tax and non-tax determinants of corporate income tax (CIT) revenue. By conducting an empirical assessment, this paper seeks to highlight the key determinants currently affecting CIT revenue and their significant role in shaping tax p olicy. For a comprehensive analysis, the research is...

M. Ristić Cakić, Branimir Kalaš, J. Đurović Todorović et al. · 0 citations
Open access Sep 2026

How Non-Performing Loans Reshape Bank Liquidity Determinants: Evidence from the European Union

(1) Background: The aim of this paper is to identify a critical non-performing loans threshold and to examine whether the impact of macroeconomic and bank-specific determinants on bank liquidity differs across credit-risk regimes. (2) Methods: Using annual panel data for EU countries over the period 2007–2022, this stu...

Milica Inđić, Miloš Đaković, N. Milenković et al. · 0 citations

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