DETERMINANTS OF TAX EVASION IN BOSNIA AND HERCEGOVINA / DETERMINANTE PORESKE EVAZIJE U BOSNI I HERCEGOVINI

Saudin Terzić, Berger Wolfgang, Živana Kljajić

Апстракт


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. Today, many countries are faced with the problem of tax evasion and reports of tax evasion multiply by the day. No tax system is immune to tax evasion, the only difference is the methods of tax evasion in different tax systems.
Many and diverse factors, both subjective and objective, affect tax evasion as they are intertwined and determined and mutually connected and complementary. Tax evasion has multiplicative effects, it destroys the reputation of institutions primarily and in particular the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayers’ distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially.
Recognition of the existing key factors of tax evasion or research into the existence of others just as, if not more important factors, de facto confirms how complex, important and current this issue is.


Пуни текст:

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DOI: http://dx.doi.org/10.7251/EMC1802321T

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ISSN 2232- 8823          EISSN 2232-9633

UDK: 33

IZDAVAČ:
Panevropski univerzitet “APEIRON”
FAKULTET POSlOVNE EKONOMIJE
Pere Krece 13, 78102 Banja Luka, BiH/RS
www.apeiron-uni.eu

Odgovorno lice izdavača:
DARKO Uremović

Urednik izdavača:
ALEKSANDRA Vidović

Glavni i odgovorni urednik:
Zorka Grandov

Urednik:
SANEL Jakupović

Uređivački odbor / International members:

Prof. Dr. Esad Jakupovic, academic, Pan - European University Apeiron Banja Luka, Bosnia and Herzegovina
Prof. Dr. Zoran Avramovic, academic, Pan European University Apeiron Banja Luka, Bosnia and Herzegovina
Prof. Dr. Vuk Ognjanović, Faculty of Transportation, communications and logistics, Berane, Montenegro
Prof. Heri Bezić, Dean, Faculty of Economics, University of Rijeka, Croatia
Prof. Dr. Vinko Kandžija, Faculty of Economics, University of Rijeka, Croatia
Prof. Dr. Vlatka Bilas, University of Zagreb, Faculty of Economics, Croatia
Doc. Dr Anica Hunjet, University North, Varazdin, Croatia
Prof. Dr. Mirko Tripunovski, dean, FON University in Skopje, Macedonia
Prof. Dr. Bojan Rosi, Dean, Faculty of Logistics Celje, University of Maribor, Slovenia
Prof. Dr. Nenad Vunjak, Dean, Faculty of Economics in Subotica, University of Novi Sad, Serbia
Prof. Dr Slađana Barjaktarović - Rakocevic, Vice Dean, Faculty of Organizational Sciences (FON), Belgrade, Serbia
Prof. Dr. Kıymet Tunca Caliyurt, Trakya University Edirne, Turkey


Redakcijski odbor:

MARKO Laketa, Panevropski univerzitet Apeiron, BiH
ALEKSANDRA Vidović, Panevropski univerzitet Apeiron, BiH
DRAGAN Kolev, Panevropski univerzitet Apeiron, BiH
MAJA Đokić, Panevropski univerzitet Apeiron, BiH
JANA Aleksić, Panevropski univerzitet Apeiron, BiH
NINA Uremović, Panevropski univerzitet Apeiron, BiH
VANJA Sredojević, Panevropski univerzitet Apeiron, BiH
ŽIVANA Kljajić, Panevropski univerzitet Apeiron, BiH


Sekretar i tehnička podrška:
MARICA Banović

Lektor srpskog jezika:
TANJA Ančić

Lektor engleskog jezika:
STOJANKA Radić

Tehnički urednik:
SRETKO Bojić

Web dizajn:
SINIŠA Kljajić

Štampa:
Art-print, Banja Luka

Tiraž:
300

Indexed in: LICENSE AGREEMENT, 3.22.12. EBSCO Publishing Inc., Current Abstracts
ip-science.thomsonreuters.com
ebscohost.com
indexcopernicus.com
citefactor.org/contact

scholar.google.com
doisrpska.nub.rs
crossref.org
road.issn.org
erihplus.nsd.no 

 

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