Poreski podsticaji u funkciji razvoja poduzetništva u Bosni i Hercegovini
Tax stimulus in function of development of entrepreneurship in Bosnia and Herzegovina

Summary/Abstract: Conditions for entrepreneurial activities can be improved if the Government would support the development of entrepreneurship through the allocation of funds taxes. The main objective of this work is to investigate the forms of tax stimulus as a support of the government to the improvement of entrepreneurs’ tax position and development of entrepreneurial activity in micro, small and medium enterprises. The results of the research show that small and medium entrepreneurs from all the countries, those in development and countries in transition, have the support of the government through some forms of tax stimulus. A tax stimulus or tax exemption in Bosnia and Herzegovina is the exemption from VAT, excise, customs, income tax, personal income tax and property tax.

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