scholarly journals Tax Ofences in Bosnia and Herzegovina

2021 ◽  
Vol 11 (11) ◽  
Author(s):  
Ljubinko Mitrović ◽  
Saša Rendić
Keyword(s):  
Bosnia And Herzegovina ◽  
Indirect Taxation ◽  
Tax Legislation ◽  
Criminal Offenses ◽  
Taxation Authority ◽  
Ministry Of Finance ◽  
Constitutional System ◽  
Republika Srpska ◽  
Council Of Ministers ◽  
Taxation System

There are two categories of tax offenses in the so-called tax legislation in Bosnia and Herzegovina, and these are criminal offenses and misdemeanors. Unlike tax crimes prescribed exclusively in criminal law (Bosnia and Herzegovina, Republika Srpska, the Federation of Bosnia and Herzegovina and the Brcko District of Bosnia and Herzegovina), tax offenses are prescribed by dozens of laws and bylaws in force at all levels of government. : at the level of Bosnia and Herzegovina, then the entities - Republika Srpska and the Federation of Bosnia and Herzegovina, cantons, Brcko District and finally cities and municipalities. The taxation system in Bosnia and Herzegovina is conceived and constituted in accordance with its constitutional system and it can be characterized as a hybrid system, but also a very complex system with a complex fiscal structure and divided responsibilities for taxation with direct taxes under the jurisdiction of the entity tax administrations. that is, the Federation of Bosnia and Herzegovina, the Republika Srpska and the Brčko District of Bosnia and Herzegovina. The competent institutions at the entity level are the Ministries of Finance (Ministry of Finance of the Federation of Bosnia and Herzegovina and the Ministry of Finance of the Republika Srpska), ie the Finance Directorate of the Brčko District of Bosnia and Herzegovina. On the other hand, indirect taxes are the responsibility of the Indirect Taxation Authority of Bosnia and Herzegovina, while at the level of Bosnia and Herzegovina, the Ministry of Finance has been established within the Council of Ministers of Bosnia and Herzegovina.

scholarly journals The mountains of giants: an anthropometric survey of male youths in Bosnia and Herzegovina

2017 ◽  
Vol 4 (4) ◽  
pp. 161054 ◽  
Author(s):  
Pavel Grasgruber ◽  
Stevo Popović ◽  
Dominik Bokuvka ◽  
Ivan Davidović ◽  
Sylva Hřebíčková ◽  
...  
Keyword(s):  
Bosnia And Herzegovina ◽  
Physical Growth ◽  
Average Height ◽  
Western Balkans ◽  
Geographical Differences ◽  
Young Males ◽  
Sitting Height ◽  
Arm Span ◽  
The World ◽  
Republika Srpska

The aim of this anthropometric survey, conducted between 2015 and 2016 in Bosnia and Herzegovina (BiH), was to map local geographical differences in male stature and some other anthropometric characteristics (sitting height, arm span). In addition, to investigate the main environmental factors influencing physical growth, the documented values of height would be compared with available nutritional and socioeconomic statistics. Anthropometric data were collected in 3192 boys aged approximately 18.3 years (17–20 years), from 97 schools in 37 towns. When corrected for population size in the examined regions, the average height of young males in BiH is 181.2 cm (181.4 cm in the Bosniak-Croat Federation, 180.9 cm in Republika Srpska). The regional variation is considerable—from 179.7 cm in the region of Doboj to 184.5 cm in the region of Trebinje. These results fill a long-term gap in the anthropological research of the Western Balkans and confirm older reports that the population of the Dinaric Alps is distinguished by extraordinary physical stature. Together with the Dutch, Montenegrins and Dalmatians, men from Herzegovina (183.4 cm) can be regarded as the tallest in the world. Because both nutritional standards and socioeconomic conditions are still deeply suboptimal, the most likely explanation of this exceptional height lies in specific genetic factors associated with the spread of Y haplogroup I-M170. The genetic potential for height in this region could then be the greatest in the world. Future studies should further elucidate the roots of this intriguing phenomenon, which touches an important aspect of human biodiversity.

scholarly journals German Tax System: Double Taxation Avoidance Conventions, Structure and Developments

2015 ◽  
Vol 16 (30) ◽  
pp. 1-17
Author(s):  
Florin Dumiter ◽  
Florin Turcas ◽  
Anca Opret
Keyword(s):  
Automotive Industry ◽  
System Analysis ◽  
The European Union ◽  
Double Taxation ◽  
Tax System ◽  
German State ◽  
Tax Legislation ◽  
Practical Analysis ◽  
National Tax ◽  
Taxation System

Abstract This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.

scholarly journals Criminal protection of young people from alcoholism in Bosnia and Herzegovina

Crimen ◽  
2020 ◽  
Vol 11 (3) ◽  
pp. 272-298
Author(s):  
Suad Orlić ◽  
Sadmir Karović
Keyword(s):  
Young People ◽  
Alcohol Abuse ◽  
Bosnia And Herzegovina ◽  
Criminal Law ◽  
Criminal Behavior ◽  
Decisive Influence ◽  
Criminal Offenses ◽  
Criminal Protection

Alcoholism or alcohol abuse and indulgence in alcohol is one of the most prevalent antisocial phenomena in young people and one of the main causes of their criminal behavior. Namely, there is an increasing tendency for young people to abuse and consume alcohol and to indulge in alcohol frequently as well as the incidence of committing criminal offenses by young people under the decisive influence of alcohol. The paper elaborates the criminal law aspects of protecting young people from alcoholism or alcohol abuse and points out problem of uneven and inadequate legislation in Bosnia and Herzegovina, and gives appropriate proposals for changes to existing solution in order to achieve better and more effective criminal law protection of young people from alcohol abuse.

Tržište električne energije u Republici Srpskoj i Bosni i Hercegovini – pregled i analiza u 2020. godini

2021 ◽  
Vol XXIII (4) ◽  
pp. 70-77
Author(s):  
Dunja Mirjanić ◽  
Tihomir Dabović ◽  
Željko Marković
Keyword(s):  
Bosnia And Herzegovina ◽  
Electricity Markets ◽  
Electricity Market ◽  
Necessary Conditions ◽  
Actual Process ◽  
Western Balkans ◽  
Successful Completion ◽  
The Law ◽  
The Republic ◽  
Republika Srpska

- Electricity markets in the Western Balkans are still not fully liberalized, so different of degrees electricity market openness can be observed from country to country and even within the country - Bosnia and Herzegovina is an obvious example. In Republika Srpska, the formal legal conditions for starting the process of opening the electricity market were met with the entry into force of the Law on Electricity in late 2007 and the Rulebook on Supplying Qualified Customers and the Procedure for Changing Suppliers, which entered into force in late 2014. However, the actual process of opening the electricity market did not begin until the Ordinance on Amendments to the Ordinance on the Supply of Qualified Customers and the Procedure for Changing Suppliers entered into force, which entered into force in March 2019. The paper first examines and analyses the activities carried out so far on the liberalization of the electricity market, and provides an assessment of achieved results. The necessary conditions and issues that arise before the further opening of the electricity market in the Republic of Srpska are further analysed. Finally, the most important activities that await all relevant actors, first the RS Government, then the line ministry and RERS, suppliers and businesses that actively participate in shaping the electricity market in order to prepare the market for further opening and meeting conditions for its successful completion were analysed in the text.

CURRENT STATE OF USAGE OF TAX BURDEN OPTIMIZATION METHODS AT THE ENTERPRISES IN UKRAINE

2018 ◽  
Author(s):  
Zakharii Varnalii ◽  
◽  
Tetiana Stytsenko ◽  
Keyword(s):  
Tax Evasion ◽  
Financial Management ◽  
Optimization Methods ◽  
Tax Burden ◽  
Tax Legislation ◽  
Growth Stability ◽  
The World ◽  
Analysis And Synthesis ◽  
Business Entities ◽  
Taxation System

The article considers the essence of the tax burden of business entities, identifies the reasons for optimizing the tax burden and tax evasion, defines the nature, types and stages of planning the tax burden of the enterprise, reveals in detail the methods and tools of tax optimization. The level of tax burden on the economy of Ukraine and its place among the countries of the world according to the World Bank is studied, and also the level of development of the taxation system and assistance to business development in Ukraine is determined. It is substantiated that the economic situation of the country and the need for the formation of budget revenues are factors of a disproportionate tax burden on business entities. It is established that the imperfection of tax legislation and the organization of the taxation process adversely affect businesses, which in turn are forced to resort to illegal methods of reducing the tax burden and evade taxes. It is proved that for domestic enterprises in order to adapt to the constant transformations of the environment, tax optimization (in particular, legal) is a mandatory tool of corporate financial management at every stage of their life cycle: in the period of formation, growth, stability and especially in decline. The study used a significant amount of information sources, including: legislation governing tax relations; materials of profile and periodicals; statistical information. To obtain results and form a conclusion, methods of theoretical analysis were used - abstraction, analysis and synthesis, induction and deduction, ascent from the abstract to the concrete, as well as methods of empirical research - observation, comparison.

Bringing “Justice” Home? Bosnians, War Criminals and the Interaction between the Cosmopolitan and the Local

2011 ◽  
Vol 12 (7) ◽  
pp. 1389-1407 ◽  
Author(s):  
Olivera Simic
Keyword(s):  
Nongovernmental Organizations ◽  
Bosnia And Herzegovina ◽  
Prime Minister ◽  
War Crimes ◽  
War Criminals ◽  
The Hague ◽  
Republika Srpska

One day before the historic trial against Radovan Karadžić was due to begin, Biljana Plavšić, a former Bosnian Serb leader, was released from prison after serving two-thirds of an 11-year sentence for war crimes. She flew in from Sweden to Belgrade, where she was welcomed by the Prime Minister of Republika Srpska. While Plavšić was on her way home, more than a hundred representatives of Bosnian nongovernmental organizations were heading from home to the Hague, to be present for the beginning of the Karadžić trial. Drawing on cases of returning war criminals, this article argues that similar to Bosnian citizens and war criminals who are commuting in different directions, cosmopolitan and local forms of justice in Bosnia and Herzegovina are also progressing in opposite destinations.

“Does Džeko Live in Bosnia and Herzegovina?”: Demographics as a Hostage of Ethno-politics in the 2013 Census

2020 ◽  
pp. 088832542094111 ◽  
Author(s):  
Ondřej Žíla ◽  
Petr Čermák
Keyword(s):  
Bosnia And Herzegovina ◽  
Census Data ◽  
Power Sharing ◽  
Political Systems ◽  
Divided Societies ◽  
Political Consequences ◽  
Political Interests ◽  
Ethnic Quotas ◽  
Post War ◽  
Republika Srpska

In ethnically divided societies and political systems organized according to the principles of consociationalism, demography plays a crucial role as a powerful tool for promoting ethno-political interests. The aim of this article is to evaluate to what extent the first post-war 2013 census in Bosnia and Herzegovina became a hostage to the principle of ethno-politics. This study is grounded in Horowitz’s analysis of censuses in deeply divided societies, which assumes that ethnic identity in fragmented societies provides an explanation of who people vote for, and the reverse. We use the data on ethnic voting in 2014 as an indirect estimate of the ethnic structure of the population to verify the 2013 census findings. To do so, we determine the extent to which people enumerated as residents in the 2013 census actually live at the places they were counted, as required by the census law. Although we found that the indirect estimate of ethnic demography based on ethnic voting is largely in line with the census results, we also identified specific structural discrepancies between census results and voting patterns that indicate possible flaws in the census data in general. The method we used revealed significant territorial discrepancies, bringing into question the validity of the census data about the presence of Bosniak and Croat returnees in the Republika Srpska, and especially for Croats across Bosnia and Herzegovina. We argue that these discrepancies may have significant political consequences for the fragile Bosnian power-sharing system based on ethnic quotas and proportionality.

Muted differences: Entrenching legitimacy of the Bosnian statehood?

2011 ◽  
Vol 46 (4) ◽  
pp. 460-481 ◽  
Author(s):  
Eiki Berg ◽  
Mihkel Solvak
Keyword(s):  
Bosnia And Herzegovina ◽  
Political Legitimacy ◽  
Political Order ◽  
Silent Majority ◽  
Single State ◽  
Republika Srpska

The UNDP report The Silent Majority Speaks (2007) demonstrates widespread consent and a popular desire for change while promoting a single state with strong regions as a compromise model for Bosnia and Herzegovina (BiH). Surprisingly, our own research (2009) on political legitimacy reveals quite the opposite tendencies, where political entities such as the Federation of Bosnia and Herzegovina (FBiH) and the Republika Srpska (RS) more often drift apart than merge together. What strikes us is the fact that the FBiH, which advocates a more integrated state, does not necessarily have more legitimate grounds for achieving that goal than the secessionist counterclaim of RS in its own right. The two entities remain worlds apart on a range of issues and agree only on rather abstract principles of an ideal political order.

The Kosova landslide, Bosnia and Herzegovina

2020 ◽  
Vol 53 (4) ◽  
pp. 523-529
Author(s):  
M. G. Winter ◽  
S. J. Reeves ◽  
S. Smajlović ◽  
G. Ghataora ◽  
D. Šehić ◽  
...  
Keyword(s):  
Bosnia And Herzegovina ◽  
Significant Risk ◽  
Landslide Dam ◽  
Building Damage ◽  
Landslide Risk ◽  
Main Road ◽  
Slide Mass ◽  
Risk Management Process ◽  
Significant Damage ◽  
Republika Srpska

The Kosova landslide is located in the Federation of Bosnia and Herzegovina. This large translational landslide caused significant damage to the main road, located in the toe area, and to buildings on the slide mass during its most recent movement in May 2014. In this Photographic Feature the landslide and the associated building damage are illustrated and the authors’ views on future investigation and monitoring are expressed. It seems clear that the landslide has the potential to dam the Bosna River and to create significant risk associated with the hazards of flooding and subsequent landslide dam burst. As the river forms the border between the Federation and the Republika Srpska, the governance of the landslide risk management process is also a major issue that will need to be resolved. It is clear that a significant amount of work is required on the Kosova landslide and this Photographic Feature has been prepared to highlight the main issues, including building damage, and risks related to the landslide and to provide a very brief introduction to those who may visit it in the future.

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