Multilateral Mechanisms for Eliminating the Global Phenomena of Double Non-Taxation / Multilateralni mehanizmi za eliminaciju globalnog fenomena dvostrukog neoporezivanja

Dinka Antić

Апстракт


Internationalization of administrative cooperation of tax administrations is an adequate response to the growing internationalization of taxpayers’ business and the emergence of new financial instruments. The emergence of cross-border and international tax frauds in addition to threatening the budgets of states, it also undermines fairness of taxation, since regular taxpayers pay more tax than they should, and threatens the efficiency of capital allocation and equal competition in the market. Exchange of information on taxpayers and transactions within multilateral agreements allows states to assess properly tax obligations in the field of direct taxes but also to combat tax evasion and tax fraud and eliminate double non-taxation at the global level. The adoption of a harmonized legal framework for cooperation between tax administrations is the winning of new forces in the world that are committed to maximum transparency in taxation and finances in global business. Bearing in mind the commitment of B&H for European integrations the operational model of administrative cooperation of tax administrations in B&H should be based on mechanisms, standards and best practices of the EU. Such approach would not only enable the fulfillment of obligations to the IMF but it would also represent an appropriate step towards integrating B&H into the system of administrative cooperation of tax administrations of the EU.

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DOI: http://dx.doi.org/10.7251/GFP1505213A

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UDK: 34

ISSN 2232- 9668          EISSN 2232-9684

Izdavač/Published by
Panevropski univerzitet ’’Apeiron’’ Banja Luka
/Pan-European University ’’Apeiron’’ Banja Luka
Pere Krece 13, 78000 Banja Luka, Bosna i Hercegovina
www.apeiron-uni.eu

Odgovorno lice izdavača
Darko Uremović, Bosna i Hercegovina

Urednik izdavača
Dr Aleksandra Vidović, Bosna i Hercegovina

Glavni i odgovorni urednik
Prof. dr Vladimir Čolović, Bosna i Hercegovina

Zamjenik glavnog i odgovornog urednika
Prof. dr Duško Medić, Bosna i Hercegovina

Urednik
Dr Aleksandra Vidović 

Izdavački savjet

Akademik prof. dr Rajko Kuzmanović, Bosna i Hercegovina
Prof. Dr. habil. Dr. Wolfgang Rohrbach, Austrija
Mr Siniša Aleksić, Bosna i Hercegovina
Darko Uremović, Bosna i Hercegovina
Prof. dr Esad Jakupović, Bosna i Hercegovina
Prof. dr Ilija Babić, Srbija
Prof. dr Danče Manoleva-Mitrovska, Makedonija
Prof. dr Drago Radulović, Crna Gora
Prof. dr Ljubinko Mitrović, Bosna i Hercegovina
Prof. dr Duško Medić, Bosna i Hercegovina

Uređivački odbor

Prof. dr Vladimir Čolović, Bosna i Hercegovina
Prof. dr Duško Medić, Bosna i Hercegovina
Prof. dr Ljubinko Mitrović, Bosna i Hercegovina
Akademik prof. dr Zoran Rašović, Crna Gora
Prof. dr Vlado Belaj, Hrvatska
Prof. dr Stanko Bejatović, Srbija
Prof. dr Vesna Rijavec, Slovenija
Prof. dr Tatjana Zoroska-Kamilovska, Makedonija
Prof. dr Dragan Jovašević, Srbija
Prof. dr Jovan Ćirić, Srbija

Lektor Prof. Tanja Ančić

Tehnički urednik Sretko Bojić

Web dizajn Siniša Kljajić

Rješenjem Ministarstva prosvjete i kulture Republike Srpske br: 07.030-053-85-4/11, od 04. 05. 2011. godine, “Godišnjak Fakulteta pravnih nauka” Banja Luka, upisan je u Registar javnih glasila pod rednim brojem 614.

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