Uticaj informacionih tehnologija na razvoj E- poduzetništva: BiH - Studij slučaja
IMPACT OF INFORMATION TECHNOLOGIES ON THE DEVELOPMENT OF E-ENTREPRENEURSHIP: A CASE STUDY OF BOSNIA AND HERZEGOVINA

Summary/Abstract: Unlike “a classic” entrepreneurship that embodies ability of establishing, managing and developing a business that makes money at great risk and innovation, e-entrepreneurship is managing the same business but exclusively on the Internet. In this paper, we try to functionally link basically two distinctive notions of e-business and e-commerce, so that we can examine the thesis according to which the promotion of positive system of public revenues in the direction of legitimizing new forms of business would contribute to economic growth of Bosnia and Herzegovina. The development of e-entrepreneurship needs the existence of both economic and regulatory conditions. This paper deals with the issue of the level of the development and possibilities of implementation of information technology in e-entrepreneurship in Bosnia and Herzegovina. Through analysis method we try to examine the current state of IT in economic and legal system of Bosnia and Herzegovina, with special emphasis on analysis of current formal policies of IT development in 2003 and 2014, and also using the GEM indicators. The paper especially stresses the state of technical prerequisites for the e-entrepreneurship development in BiH: such as Internet (number of Internet users, the speed, the number of Internet service providers), the scientific and educational level in the area of IT, and legal regulations, etc.. However, due to inability to obtain data on the exact numbers of e-companies in Bosnia and Herzegovina, and due to the fact that these companies de facto exist and work successfully, the analysis is done through a case study, where is specifically shown what is necessary for establishment, management and development of e-companies in BiH and what obstacles are facing e-entrepreneurs during that process. On the other hand, an inadequate legal framework for this segment of operations inevitably results in reduced public revenues, as a result of lack of preparation of fiscal authorities to the environment where borders and common objects of taxation lose their original meaning. Law-enforcement authorities are facing with the challenge of understanding the nature of Internet transactions, and the new ways of doing business, as well as challenge of modifying the existing tax rules. Vice versa, the evolution of this type of business imposes the need of adjusting the public authorities to the new economic flows, where some of the arguments a contrario e-businesses (such as decreased revenues on the basis of tax residency, creating a tax gap, the negative effects on the tax base, etc. ), should also be in focus. In the context of the economic and legal system of Bosnia and Herzegovina, we think that improving the existing legislative framework regarding e-business would increase the growth of public revenue, especially if we take into account the administrative barriers for existing and potential taxpayers. Another aspect of the problem that needs attention is certainly the improvement of fiscal surveillance, as well as harmonization of public revenue delegated to lower political and territorial organizations in Bosnia and Herzegovina.

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