UTICAJ KOMUNALNE TAKSE NA RAD PREDUZEĆA U REPUBLICI SRPSKOJ
THE IMPACT OF MUNICIPAL TAXES ON DOING BUSINESS IN THE REPUBLIC OF SRPSKA
Author(s): Svetlana Dušanić Gačić, Vanja Šušnjar Čanković, Zorana AGIĆSubject(s): National Economy, Business Economy / Management, Financial Markets, Accounting - Business Administration, Socio-Economic Research
Published by: Nezavisni univerzitet Banja Luka
Keywords: municipal tax; taxpayers; local government units; entrepreneurship; craft and entrepreneurial activity;
Summary/Abstract: Entrepreneurs throughout Bosnia and Herzegovina, and therefore in the Republic of Srpska, are exposed to a number of fiscal and para-fiscal burdens which have negative effects on the domestic economy competitiveness and foreign investments. The payment of municipal taxes in the Republic of Srpska is regulated by the Law on municipal taxes which obliges the emphasis of the firm‟s name at the entrance to the store, while the fees for such purposes, in some municipalities, are unrealistically high. Besides, it does not take into account the economic power of the entrepreneur, since companies classified in the same category have to pay the same amount regardless of the size and volume of business.The main objective of this research is to determine to what extent municipal taxes are burdensome to companies and hampers the development of entrepreneurial activities in the Republic of Srpska. It will also offer suggestions for the improvement of business environment in the study area.
Journal: SVAROG
- Issue Year: 2016
- Issue No: 13
- Page Range: 247-260
- Page Count: 14
- Language: Bosnian
