Specifičnosti neporeskih prihodi države sa osvrtom na Bosnu i Hercegovinu
Specificity of Non-tax Revenues of the State With Reference to Bosnia and Herzegovina

Summary/Abstract: The aim of the paper entitled „Specifics of Non-tax Revenues of the State with a Focus on Bosnia and Herzegovina“ is an analysis of non-tax (non-fiscal, parafiscal) revenues with a focus on Bosnia and Herzegovina, as well as those are generated by BiH institutions and their multy-year comparation. As part of this paper secondary data related to the theoretical settings, emporical data from the budget’s dokuments and legislation relevant to this topic as well are analyzed. The main goal of the research is to point out the specifics of parafiscal charges, which very often in the most significant forms are not correlated with the basic theoretical characteristics of non-tax revenues but could be an additional burden for economic entities. The research questions related to the conceptual determination of non-tax revenues, from which sources they are collectedand what their purpose is, what is the difference between tax and non-tax revenues, and what non-tax revenues occur in theory and which in practice with a special attention on the forms exi st in BiH.

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