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undergraduate thesis
POREZNI SUSTAV BOSNE I HERCEGOVINE
Završni rad
Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics in Osijek, 2021. urn:nbn:hr:145:461116
Puljić, Ana
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Institutional repository: EFOS REPOSITORY

Cite this document

Puljić, A. (2021). POREZNI SUSTAV BOSNE I HERCEGOVINE : Završni rad (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:461116

Puljić, Ana. "POREZNI SUSTAV BOSNE I HERCEGOVINE : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:461116

Puljić, Ana. "POREZNI SUSTAV BOSNE I HERCEGOVINE : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2021. https://urn.nsk.hr/urn:nbn:hr:145:461116

Puljić, A. (2021). 'POREZNI SUSTAV BOSNE I HERCEGOVINE : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 12 June 2024, https://urn.nsk.hr/urn:nbn:hr:145:461116

Puljić A. POREZNI SUSTAV BOSNE I HERCEGOVINE : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2021 [cited 2024 June 12] Available at: https://urn.nsk.hr/urn:nbn:hr:145:461116

A. Puljić, "POREZNI SUSTAV BOSNE I HERCEGOVINE : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2021. Available at: https://urn.nsk.hr/urn:nbn:hr:145:461116

Metadata
TitlePOREZNI SUSTAV BOSNE I HERCEGOVINE : Završni rad
Title (english)BOSNIA AND HERZEGOVINA'S TAX SYSTEM : Final paper
AuthorAna Puljić
MentorBranimir Marković (mentor)
MentorVjekoslav Bratić (komentor)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2021-09-23, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Finance
Abstract
Porezni sustav Bosne i Hercegovine složen je i kompleksan sustav, upravo zbog ustavnog uređenja same države. Kroz rad obrađeni su kvantitativni podaci prihoda na osnovi poreza kao i usporedbe sa državama članicama Europske unije te detaljno objašnjenje poreznog sustava, njegovih reformi i najizdašnijih poreznih oblika u Bosni i Hercegovini. Bosna i Hercegovina sastoji se od dva entiteta (Federacija BiH i Republika Srpska) i administrativne jedinice lokalne samouprave pod suverenitetom države BiH – Brčko distrikt. Sama kompleksnost naglašena je u navedenoj administrativnoj podjeli, čime porezni sustav najviše dolazi do izražaja i pogodan je za utaju poreza te izbjegavanje njegovog plaćanja.
Abstract (english)
The tax system of Bosnia and Herzegovina is a complex system, precisely because of the constitutional order of the same state. The paper deals with quantitative data on tax-based revenues as well as comparisons with Member States that publish in detail the tax system, its reforms and the most common taxes in Bosnia and Herzegovina. Bosnia and Herzegovina consists of two entities (Federation of BiH and Republic of Srpska) and an administrative unit of local self-government under the sovereignty of the state of BiH - Brčko District. The complexity itself is emphasized in the mentioned administrative division, which makes the tax system most pronounced and is suitable for tax evasion and avoidance of its payment.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:461116
Study programmeTitle: Business Informatics
Study programme type: university
Study level: undergraduate
Academic / professional title: sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (sveučilišni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2022-06-09 14:14:08