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2021, vol. 13, br. 2, str. 151-165
Poresko opterećenje u malim i srednjim preduzećima - slučaj Bosne i Hercegovine
Univerzitet u Sarajevu, Ekonomski fakultet, Federacija BiH

e-adresadipv@tcd.ie, azra.hadziahmetovic@efsa.unsa.ba
Ključne reči: MSP; direktono oporezivanje; porez na dobit; troškovi oporezivanja
Sažetak
Mala i srednja preduzeća (MSP) igraju značajnu ulogu u ekonomskom razvoju razvijenih i zemalja u razvoju. Ranije istraživanje je pokazalo da troškovi oporezivanja i pridržavanja poreznih propisa u velikom dijelu utiču na ekonomski rast, razvoj i performanse poslovnog sektora. Iz ovog razloga, naše istraživanje se fokusira na troškove oporezivanja sa kojima se suočavaju MSP u Bosni i Hercegovini (BiH), a koja je ujedno zemlja u tranziciji, te koja je pretrpjela ratna dejstva, a koja ima kompleksnu poreznu strukturu. Ova kompleksnost posebno je izražena u sistemu direktnog oporezivanja, pa je samim time i fokus ovog istraživanja porez na dobit. Naša metodologija zasniva se na simulaciji troškova oporezivanja, odnosno poreznog opterećenja, za preduzeće "X" koje posluje u Federaciji BiH (FBiH) i entitetu Republika Srpska (RS). Simulacija poreznog bilansa u skladu sa entitetskim zakonima pokazala je da je ovo opterećenje više u RS nego je to slučaj u FBiH. Ovakav rezultat potvrdio je i drugi dio analize koji podrazumijeva mjerenje efektivnog poreznog opterećenja za MSP u BiH i regionu, na osnovu podataka AMADEUS baze podataka. Ovaj rezultat ima važne implikacije za donosioce zakona u smislu kreiranja fiskalnih politika u BiH, jer javni diskurs obično ide u suprotnosti s našim nalazima.
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O članku

jezik rada: engleski
vrsta rada: neklasifikovan
DOI: 10.5937/bhekofor2102151L
objavljen u SCIndeksu: 12.05.2021.

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