РЕФЛЕКСИЈЕ ПОЛИТИКЕ АКЦИЗА У ЕУ НА ДИНАМИКУ ПРИДРУЖИВАЊА БИХ У СВЈЕТЛУ ГЛОБАЛНИХ ИЗАЗОВА
REFLECTIONS OF THE EU EXCISES POLICY ON DYNAMICS OF ASSOCIATION OF BIH IN LIGHT OF GLOBAL CHALLENGES
Author(s): Dinka AntićSubject(s): National Economy, Developing nations, EU-Accession / EU-DEvelopment, Financial Markets, Fiscal Politics / Budgeting, Accounting - Business Administration, Globalization, Socio-Economic Research
Published by: Економски факултет Универзитета у Бањој Луци
Keywords: excise taxation; excise harmonization;
Summary/Abstract: Dedication of Bosnia and Herzegovina to European integrations requires a fulfilment of pre-accession obligations that relate to harmonization on excises taxation in BiH with the EU standards. Excise represents significant source of revenues for BiH. Excises on oil are forming a part of price of almost every goods produced and services rendered. Experience of member states shows that harmonization of excises with minimal EU excise rates is very complex and painful process since many sectors are affected. Those negative consequences on macroeconomic and social system are aggravated by global crisis. Bearing in mind those consequences and a large gap between the BiH excises and EU standards it is necessary to plan dynamics of harmonisation carefully, balancing of consequences and benefits for economy and market in BiH for the longer period ahead.
Journal: Acta Economica
- Issue Year: 7/2009
- Issue No: 10
- Page Range: 405-424
- Page Count: 20
- Language: Bosnian, Croatian, Serbian
