Tranzicija, Vol. 26 No. 52, 2025.
Pregledni rad
PROSPECTS FOR IMPROVING THE VALUE ADDED TAX SYSTEM IN BOSNIA AND HERZEGOVINA
Asmir Mujačić
Sažetak
Value added tax - is the most widespread system of taxation of trades (goods) and services in the
world. The Law on Value Added Tax in Bosnia and Herzegovina has been in force since January
2006, when our country, in the shortest possible time, carried out a very successful introduction
of a new tax system that replaced the existing valid sales tax, which was, from one of the relevant
international institution, rated as one of the key steps to establish a single economic space, reduce
of the gray economy, encouragement of foreign investments and reduction of the foreign trade
deficit.
The subject of research in every day work refers to the comparative analysis of the value added
tax system in BiH with the systems of neighboring countries (primarily, Croatia, Serbia and
Montenegro), identifying shortcomings in existing procedures in the application of the Law on
Value Added Tax in BiH, defining basic problems in its use, as well as possible directions for
improving the value added tax system and its harmonization with the European Union Directives.
In BiH, as a country where the specifics of the state system, legal procedures, political turmoil
and social organization in general further complicate the observed issues, it is important to get
acquainted with the basic principles of the value added tax system. For this purpose, the most
suitable solution was secondary research through analysis and systematization of previously
published reports and researches in this area, and primary research in which, using a survey
technique as a questionnaire form for collecting primary data collected attitudes of indirect
taxpayers when these are general views on the value added tax system, views on value added tax
rates, the control procedure, the satisfaction of taxpayers, and the prospects for the development
of value added tax in BiH.
Ključne riječi
value added tax system; comparative analysis; EU Directives, perspectives of VAT development in BiH
Hrčak ID:
336250
URI
Datum izdavanja:
24.3.2025.
Posjeta: 954 *