Novi model naplate RTV takse
This paper analyzes the current RTV tax collection model within the framework of positive legal regulations with an emphasis on legality of the model and its relation with the legislation regulating the consumer rights in Bosnia and Herzegovina and provides the reasons for alteration of the existing model due to its drawbacks. In Bosnia and Herzegovina, each household and legal entity in the territory of Bosnia and Herzegovina that possesses a radio or television receiver is obliged to pay the tax. The difficult financial situation in which the public RTV service in BiH currently is, requires alteration of the model of tax collection, which is one of the financial resources. The new model of tax collection was established based on the business contract signed between Javno preduzeće Elektroprivreda BiH d.d. Sarajevo (Public Enterprise Electric Utility of Bosnia and Herzegovina) and the public RTV service (BHRT and RT FBiH), which entails that the tax is to be paid as part of the energy bill. Strong public reaction against the alteration of the collection tax model ensued, since the model has not been legally established because there had been no affirmative decision of the system's Board, as well as due to its contradiction to consumer rights and interests. It is in consumers' interest to receive a separate bill for each service provided, including the RTV tax, which was not fulfilled in the new model. The model is also discriminatory taking into consideration that it has not been implemented in the area of BiH, but it includes only the consumers whose electrical energy provider is JP Elektroprivreda BiH d.d. Except for JP Elektroprivreda BiH d.d, the electrical energy service is provided by Elektroprivreda RS and HZ HB Mostar, which did not sign the business contract on the new tax collection model, and thus their consumers are not obliged to pay the tax. The current model should be modified in a way that the existing drawbacks, thoroughly explained in the paper, are eliminated and thus a model of tax collection corresponding with the interests of the public RTV service of BiH as well as the rights and interests of the consumers will be established.
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