Посебности фискалних односа у сложеним државама – примјер Босне и Херцеговине
Peculiarities of Fiscal Relations in Federal States – The Example of Bosnia and Herzegovina

Summary/Abstract: The paper examines the particularities of fiscal relations in federal states, giving the example of Bosnia and Herzegovina (B&H). The revenue aspect has bees analyzed. B&H is an example of highly decentralized state. The author suggests that, in such a state, there can be several tax systems. Therefore, each of these tax systems has been analyzed separately, which led to the conclusion that they had three general elements of sovereignty: legislative authority, administrative authority, and the right to receive revenues. Furthermore, one of tax systems in B&H was established upon the agreement signed by the Entities of which B&H consists (Republic of Srpska and Federation of B&H). In addition, Brcko District of Bosnia and Herzegovina, a unique unit of local self-government, has its own tax system. Altogether, there are four different tax systems in B&H: The System of Indirect Taxation in B&H, The Republic of Srpska Tax System, The Federation of B&H Tax System and The Brcko District of B&H Tax System. Indirect Taxation is at B&H level, but direct taxes are responsibilities of the Entities and the District. The lack of constitutional provisions regarding taxation leads to conclusion that double taxation agreements should be considered a reasonable solution to the problem of internal double taxation.

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