hrcak mascot   Srce   HID

Pregledni rad

Causes of inefficient collection of social contribution in Bosnia and Herzegovina and the need solutions

Slavko Vukić ; Burea of Health Insurance for Posavska region in BiH
Enida Tvrtković ; Faculty of bussines economics of Vitez/Travnik University in BiH

Puni tekst: hrvatski, pdf (181 KB) str. 237-248 preuzimanja: 431* citiraj
APA 6th Edition
Vukić, S. i Tvrtković, E. (2013). Uzroci neučinkovitosti naplate socijalnih doprinosa u Bosni i Hercegovini i potrebna rješenja. Ekonomski vjesnik, XXVI (1), 237-248. Preuzeto s https://hrcak.srce.hr/108209
MLA 8th Edition
Vukić, Slavko i Enida Tvrtković. "Uzroci neučinkovitosti naplate socijalnih doprinosa u Bosni i Hercegovini i potrebna rješenja." Ekonomski vjesnik, vol. XXVI, br. 1, 2013, str. 237-248. https://hrcak.srce.hr/108209. Citirano 04.08.2020.
Chicago 17th Edition
Vukić, Slavko i Enida Tvrtković. "Uzroci neučinkovitosti naplate socijalnih doprinosa u Bosni i Hercegovini i potrebna rješenja." Ekonomski vjesnik XXVI, br. 1 (2013): 237-248. https://hrcak.srce.hr/108209
Harvard
Vukić, S., i Tvrtković, E. (2013). 'Uzroci neučinkovitosti naplate socijalnih doprinosa u Bosni i Hercegovini i potrebna rješenja', Ekonomski vjesnik, XXVI(1), str. 237-248. Preuzeto s: https://hrcak.srce.hr/108209 (Datum pristupa: 04.08.2020.)
Vancouver
Vukić S, Tvrtković E. Uzroci neučinkovitosti naplate socijalnih doprinosa u Bosni i Hercegovini i potrebna rješenja. Ekonomski vjesnik [Internet]. 2013 [pristupljeno 04.08.2020.];XXVI(1):237-248. Dostupno na: https://hrcak.srce.hr/108209
IEEE
S. Vukić i E. Tvrtković, "Uzroci neučinkovitosti naplate socijalnih doprinosa u Bosni i Hercegovini i potrebna rješenja", Ekonomski vjesnik, vol.XXVI, br. 1, str. 237-248, 2013. [Online]. Dostupno na: https://hrcak.srce.hr/108209. [Citirano: 04.08.2020.]

Sažetak
The first part of the paper briefly analyzes the theoretical framework of taxes and social insurance contributions, as well as characteristics of tax and contributions evasion. The second part looks into the issue and causes of poor collection of social security contributions in Bosnia and Herzegovina, in particular in the Federation of Bosnia and Herzegovina. The paper highlights the problem of poor coordination between social insurance funds and tax authorities, inadequate legislation on calculation and collection of contributions, as well as bellow-par work and organization of inspection authorities. Based on the above, a number of concrete proposals for more efficient collection of contributions are put forward. These proposals
aim to improve the efficiency of collection of social insurance contributions by creating a better system of registration of persons subject to paying social insurance contributions, improving the collection of and reporting on contributions which requires institutional reforms, as well as new or amended legislation on determining contribution base and rates.

Ključne riječi
evasion of contributions; problems with collection of contributions; improvement of collection efficiency

Hrčak ID: 108209

URI
https://hrcak.srce.hr/108209

[hrvatski]

Posjeta: 583 *