2019, vol. 9, br. 17, str. 123-141
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Javne finansije u Bosni i Hercegovini - domaći pravni okvir i evropski standardi
Public finance in Bosnia and Herzegovina: Domestic legal framework and European standards
Sažetak
Bosna i Hercegovina je država složene pravne i političke strukture sa četiri nivoa upravne vlasti - zajedničke institucije BiH, Republika Srpska, Federacija BiH i Brčko distrikt BiH. Pri tome, svaki nivo vlasti prikuplja i raspolaže direktnim porezima dok se indirektni porezi prikupljaju po jedinstvenom sistemu, a njihova raspodjela vrši se po navedenim nivoima. Ne postoji jedinstven okvir za upravljanje javnim finansijama kako u organizacionom tako i u materijalnom smislu. Zemlja je u stalnim kreditnim aranžmanima sa Međunarodnim monetarnim fondom (MMF) koji su uslovljeni konstantnim reformskim zahtjevima. Finansiranje javne uprave opterećeno je hiperinflacijom organa uprave, velikim brojem zaposlenih u javnom sektoru, nepostojanjem centralnog registra kadrova, komplikovanim javnim nabavkama, nedostatkom strateškog okvira za upravljanje javnim finansijama, značajnim manjkavostima uočenim od strane službi za reviziju, nepoštovanjem revizorskih preporuka, netransparentnošću budžetske potrošnje, nefunkcionalnošću interne revizije i neusklađenošću domaćeg sa evropskim pravnim okvirom. Rad analizira postojeći pravni okvir javnih finansija s aspekta upravljanja, izvještaje Evropske komisije o napretku BiH u domenu javnih finansija, izvještaje SIGMA-OECD u domenu evropskih principa finansijskog upravljanja u javnim institucijama, smjernice EU u pogledu javnih finansija i zaokružuje se identifikacijom izazova usklađivanja domaćeg sa komunitarnim pravnim okvirom u oblasti javnih finansija, nudeći operativna rješenja i preporuke.
Abstract
Bosnia and Herzegovina is a state of a complex legal and political structure with four levels of administrative authority - the joint institution of Bosnia and Herzegovina, the Republic of Srpska, the Federation of Bosnia and Herzegovina, and the Brčko District of Bosnia and Herzegovina. In addition, each level of authority collects and disposes of direct taxes, while indirect taxes are collected through a single system, and their distribution is carried out at the aforementioned levels. There is no single framework for managing public finances, both in organisational and material terms. Bosnia and Herzegovina is in constant credit arrangements with the International Monetary Fund (IMF), which are conditioned by constant reform requirements. Public administration financing is burdened by the hyperinflation of administrative bodies, by a large number of employees in the public sector, by the lack of central register of personnel, by complicated public procurement procedures, by the lack of strategic framework for public finance management, by significant deficiencies observed by audit services, by non-compliance with audit recommendations, by non-transparency of budget spending, by the inefficiency of internal audit, and by the lack of harmonisation between the domestic legal framework with that of the EU. This paper analyses the existing legal framework of public finances from the aspect of governance, the European Commission's Progress Report on Public Finance in Bosnia and Herzegovina, the SIGMA-OECD Reports on the European Principles of Financial Management in Public Institutions, and the EU Guidelines on Public Finance, and is rounded off by identifying the challenges of harmonisation of the domestic legal framework with that of the EU in the field of public finances, offering operational solutions and recommendations.
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