REFORMA JAVNIH RASHODA
Public financial management system defines procedures by which the public funds are allocated and administered in a manner that ensures fiscal discipline, observance of strategic priorities and provides efficient use of public funds. Public finance is an area of the highest expectations in the EU. B...
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Format: | Article |
Language: | English |
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Faculty of Economics Pale University of East Sarajevo
2013-01-01
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Series: | Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu |
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Online Access: | http://www.zrefis.com/images/zrefis2013-7/371-379%20Sanja%20Jakovljevic.pdf |
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author | Sanja Jakovljević |
author_facet | Sanja Jakovljević |
author_sort | Sanja Jakovljević |
collection | DOAJ |
description | Public financial management system defines procedures by which the public funds are allocated and administered in a manner that ensures fiscal discipline, observance of strategic priorities and provides efficient use of public funds. Public finance is an area of the highest expectations in the EU. Bosnia and Herzegovina is facing some challenges in the improvement of public expenditure. This system is largely based on contributions on wages, which threatens foreign direct investment and reduces competitiveness and growth. Therefore there is a need to reduce labor taxation focusing particularly on changing social contribution rates. |
first_indexed | 2024-03-12T05:51:33Z |
format | Article |
id | doaj.art-728fa87a1e7f4a3bbf01eabdcfdf2894 |
institution | Directory Open Access Journal |
issn | 1840-3557 |
language | English |
last_indexed | 2024-03-12T05:51:33Z |
publishDate | 2013-01-01 |
publisher | Faculty of Economics Pale University of East Sarajevo |
record_format | Article |
series | Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu |
spelling | doaj.art-728fa87a1e7f4a3bbf01eabdcfdf28942023-09-03T05:06:18ZengFaculty of Economics Pale University of East SarajevoZbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu1840-35572013-01-01737137910.7251/ZREFIS1307371JREFORMA JAVNIH RASHODASanja JakovljevićPublic financial management system defines procedures by which the public funds are allocated and administered in a manner that ensures fiscal discipline, observance of strategic priorities and provides efficient use of public funds. Public finance is an area of the highest expectations in the EU. Bosnia and Herzegovina is facing some challenges in the improvement of public expenditure. This system is largely based on contributions on wages, which threatens foreign direct investment and reduces competitiveness and growth. Therefore there is a need to reduce labor taxation focusing particularly on changing social contribution rates.http://www.zrefis.com/images/zrefis2013-7/371-379%20Sanja%20Jakovljevic.pdfpublic expenditurepublic financebudgetingtreasurypublic debt. |
spellingShingle | Sanja Jakovljević REFORMA JAVNIH RASHODA Zbornik Radova Ekonomskog Fakulteta u Istočnom Sarajevu public expenditure public finance budgeting treasury public debt. |
title | REFORMA JAVNIH RASHODA |
title_full | REFORMA JAVNIH RASHODA |
title_fullStr | REFORMA JAVNIH RASHODA |
title_full_unstemmed | REFORMA JAVNIH RASHODA |
title_short | REFORMA JAVNIH RASHODA |
title_sort | reforma javnih rashoda |
topic | public expenditure public finance budgeting treasury public debt. |
url | http://www.zrefis.com/images/zrefis2013-7/371-379%20Sanja%20Jakovljevic.pdf |
work_keys_str_mv | AT sanjajakovljevic reformajavnihrashoda |