Однос пореских система у Босни и Херцеговини
Relationship Between Tax Systems in Bosnia and Herzegovina

Author(s): Đorđe Marilović
Subject(s): Law, Constitution, Jurisprudence, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Tax System; Bosnia and Herzegovina; Entities; Competences; Indirect taxation; Indirect taxation authority in B&H; Double taxation;
Summary/Abstract: Relations and correlations between existing legal tax systems in Bosnia and Herzegovina originate from the distribution of constitutional competences in B&H and numerous unresolved legal dilemmas concerning criteria for the distribution of tax competences. The author based this research on hypotheses put forward in the Project “Constitutionalization of Bosnia and Herzegovina”, firstly the hypothesis that numerous revisions of the B&H Constitution and redistribution and transfer of constitutional competences between, on the one hand, entities Republic of Srpska and Federation of Bosnia and Herzegovina, and B&H on the other, have not changed the legal nature of the entities. Furthermore, previously tested hypothesis on existence of four tax systems in B&H, three of which are direct taxation systems and one indirect taxation system, is regarded as the second hypothesis in the article. Third hypothesis refers to present implementation of legal norms on competence distribution, which proves to be contrary to the B&H Constitution. That includes present approach to conclusion and implementation of treaties for the avoidance of double taxation, as well as enactment of laws that spell out taxation of transactions of rights in rem over immovable property, without permission from the Governing Board of Indirect Taxation Authority in B&H. Author concludes that various legal uncertainties date back to the time of constitution of Brčko District Tax System and Indirect Taxation System. Conducted analysis supports these findings.

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