Специфична расподела фискалних овлашћења у Босни и Херцеговини настала Дејтонским мировним споразумом
Specific Distribution of Fiscal Powers in Bosnia and Herzegovina Created by Dayton Peace Agreement

Author(s): Suzana Dimić
Subject(s): Law on Economics, Public Finances, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Fiscal powers;Bosnia and Herzegovina;Public revenues;Tax system;Indirect taxation;Direct taxes;
Summary/Abstract: Distribution of fiscal powers between different levels of government within a state is formed according to the rules adopted in the contemporary theory of public finance. It is usual that the central government has the ultimate authority over the establishment, implementation and determining the amount of public revenues. The Dayton Peace Agreement, and the Constitution of Bosnia and Herzegovina as one of its annexes, created complex fiscal arrangements. The establishment of the tax system and the creation of the tax policy are the full responsibility of the entities, the Federation of Bosnia and Herzegovina and the Republic of Srpska, while the Brcko District was also awarded a degree of fiscal autonomy. This led to the creation of three different tax systems in Bosnia and Herzegovina. There have been changes in the distribution of fiscal powers, which led to the introduction of the system of indirect taxation. Transfer of the powers in the area of indirect taxation to the state level, as well as the introduction of value added tax, have been done in order to ensure the functioning of common economy of Bosnia and Herzegovina. In order to eliminate negative consequences of different tax treatment, especially in the areas of personal income tax and corporate profit tax, the trend of convergence of different legal solutions has been noticed recently.

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