Pozitivnopravno regulisanje i razvoj poreznog sistema u Federaciji Bosne i Hercegovine
Positive Legal Regulating and Development of Tax System in Federation of Bosnia and Herzegovina

Summary/Abstract: This paper is dealing with the research of regulation and development of the FB&H’s tax system, as seen through activities of the Tax Administration of FB&H. The normative and analytical method was used in producing this paper. The body of this paper contains penal provision envisioned by positive legal regulation with the purpose of regulating and efficiently applying the currently valid taxation system in FB&H. This paper also contains the overview of positive legal regulations and bylaws under the Tax Administration of B&H’s jurisdiction. The paper additionally quotes the European Company – Societas Europea and European Economic Interest Grouping (EEIG) when it comes to the regulating of collection and charging the income tax in the EU member states. In the internal communitarian market that respectively should become the integral part of the positive legal regulation, which would have introduced these economic organizations into the FB&H’s business system.

• Details
• Contents