UTICAJ DIGITALIZACIJE NA TRANSFORMACIJU PROCESA OPOREZIVANJA: PRIMJER BOSNA I HERCEGOVINA
THE IMPACT OF DIGITALIZATION ON THE TRANSFORMATION OF THE TAXATION POLICIES: THE CASE OF BOSNIA AND HERCEGOVINA

Summary/Abstract: Within this research, the key problems and limitations faced by the tax administration in Bosnia and Herzegovina from the aspect of digitalization of the taxation process. Tax policy is a complex area and indeed, many compromises are required when designing a proper tax system and tax systems must also be adapted to specific country characteristics and circumstances. Simplicity tax policy relatively is more important to low-income countries, where tax administrations face considerable human and financial problems. Data has both economic and political power. Data is a driver of the social and economic development of every nation. What is the current situation of digitalization in taxation concerning the Western Balkan countries? What are some of the reforms that can address this concern?

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