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2017, vol. 6, iss. 12, pp. 67-81
A model of quantitative adaptation of enterprises within the same zone of employment
Uprava za indirektno-neizravno oporezivanje, Banja Luka, Bosna i Hercegovina

emailsaudin.terzic@gmail.com
Abstract
The functioning of tax administrations that have no mutual connections and the existence of a great number of tax regulations open room for tax evasion and tax avoidance, have a bearing on fiscal discipline, and in turn serve to create a multitude of economic, legal and even sociological problems. The functioning of the tax system and taxation in one economy is of crucial importance to overall financial stability, and tax evasion is one of the major risks, if not addressed adequately, and, depending on the amount of taxes evaded, can trigger severe financial instability in a country. Neither one taxation system is invulnerable to misuse, thus the VAT system is not immune as well, only methods of frauds that are different in various taxation systems. The paper presents the theoretical part of the tax problems, the basic characteristics of the taxation system in BiH. The aim of this paper is to point out the complexity of tax systems in Bosnia and Herzegovina.
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article language: Serbian
document type: Review Paper
DOI: 10.5937/EkoIzazov1712067T
published in SCIndeks: 14/02/2018

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