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Pregled bibliografske jedinice broj: 794650

Professional Opinions And Attitudes About Tax Policy In Bosnia And Herzegovina With The Special Focus On The Federation Of Bosnia And Herzegovina


Lazović-Pita, Lejla; Štambuk, Ana
Professional Opinions And Attitudes About Tax Policy In Bosnia And Herzegovina With The Special Focus On The Federation Of Bosnia And Herzegovina // South East European Journal of economics and business, 10 (2015), 2; 29-44 doi:10.1515/jeb-2015-0008 (međunarodna recenzija, članak, znanstveni)


Naslov
Professional Opinions And Attitudes About Tax Policy In Bosnia And Herzegovina With The Special Focus On The Federation Of Bosnia And Herzegovina

Autori
Lazović-Pita, Lejla ; Štambuk, Ana

Izvornik
South East European Journal of economics and business (1840-118X) 10 (2015), 2; 29-44

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Opinion survey ; tax policy ; tax reform ; B&H

Sažetak
This research is based on tax policy opinion survey data collected in Bosnia and Herzegovina (B&H) among tax experts. A special focus of the survey was to investigate the consequences of the different institutional environments that exist between the two entities of the country. After having reviewed all previous tax reforms in B&H, the most interesting results suggest that respondents agree on the introduction of a progressive personal income tax (PIT) and excise duty on luxury products, the maintenance of personal and family allowances and the maintenance of the current value added tax (VAT) and corporate income tax (CIT) rates. However, differences exist in the respondents’ perceptions about the introduction of reduced VAT rates, the regressivity of the VAT, and giving priority to the equity principle over the efficiency principle in taxation. Probability modelling highlighted these differences and indicated inconsistencies in the definition of the PIT tax base, namely the comprehensiveness of the PIT base under the S-H-S definition of income.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Ekonomski fakultet, Rijeka

Autor s matičnim brojem:
Ana Štambuk, (218445)

Časopis indeksira:


  • Web of Science Core Collection (WoSCC)
    • SCI-EXP, SSCI i/ili A&HCI
    • Emerging Sources Citation Index (ESCI)
  • Scopus
  • EconLit


Uključenost u ostale bibliografske baze podataka:


  • EconLit
  • Cabell's Directory
  • CEJSH (The Central European Journal of Social Sciences and Humanities)
  • Celdes
  • CNKI Scholar (China National Knowledge Infrastucture)
  • CNPIEC
  • DOAJ
  • EBSCO - Business Source
  • EBSCO - Central & Eastern European Academic Source
  • EBSCO - TOC Premie
  • EBSCO Discovery Service
  • ECONIS
  • Elsevier - SCOPUS
  • International Abstracts in Operations Research
  • J-Gate
  • JournalTOCs
  • Naviga (Softweco)


Citati