ULOGA I FINANSIJSKA ODRŽIVOST TURISTIČKIH ZAJEDNICA FEDERACIJE BIH U SVJETLU NOVOG ZAKONA O TURIZMU
THE ROLE AND FINANCIAL SUSTAINABILITY OF TOURISM BOARDS IN THE FEDERATION OF BIH IN LIGHT OF THE NEW LAW ON TOURISM

Summary/Abstract: The subject of this paper is the analysis of the role of tourist boards as destination management organizations (DMO) within the context of new legislative solutions in the Federation of Bosnia and Herzegovina (FB&H). The research methodology is based on a threefold approach: (1) a comparative analysis of constitutional and legal legislation, (2) secondary research of internal financial reports of the Tourist Board of Tuzla Canton (2012–2024), and (3) primary research conducted through a survey questionnaire among employees in the tourist board sector. The aim of the study is to examine the impact of proposed legislative changes on the fiscal sustainability of local tourism management. The results of the simulation applying the Draft Law on Tourism of FB&H indicate a critical decline in revenue from membership contributions by as much as 69%, which would directly jeopardize the operational functioning of tourist boards. The research confirms the existence of a discrepancy between the proclaimed development goals and the proposed funding model, emphasizing the need to preserve the financial autonomy of cantonal tourism organizations for the sake of long-term sustainable destination development.

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