NEKI OBLICI FINANSIJSKIH PREVARA POREZA NA DOBIT U FEDERACIJI BOSNE I HERCEGOVINE
SOME FORMS OF CORPORATE INCOME TAX FRAUD IN THE FEDERATION OF BOSNIA AND HERZEGOVINA

Summary/Abstract: According to the Resolution of the European Parliament dated March 26, 2019, on financial crimes, tax evasion, and tax avoidance, equitable taxation and a determined fight against tax fraud, tax evasion, and aggressive tax planning play a pivotal role in shaping a fair society and a robust economy of a state. Consequently, a just and efficient taxation system is crucial for addressing inequalities, not only by funding public expenditure that supports social mobility but also by reducing income disparities, where tax policy can significantly influence investment levels and companies' readiness to expand their operations. The primary objective is to reduce the tax gap resulting from tax fraud, tax evasion, aggressive tax planning, and their impact on the budget, to ensure equal conditions and tax fairness for all taxpayers, thus preventing "cheaters" from gaining a tax advantage over honest taxpayers. In this context, the authors analyze certain forms of corporate tax fraud in the Federation of Bosnia and Herzegovina, indicating that financial frauds of corporate tax often manifest through the reporting of reduced financial results, which ultimately results in a lower tax base and, consequently, a lesser amount of calculated corporate tax, leading to significant budgetary losses for the Federation of Bosnia and Herzegovina. It is evident that financial and technical limitations facing regulatory bodies partly contribute to these issues, making it challenging to establish a stable and modern framework in the area of taxation.

• Details
• Contents