Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and Problems
This paper looks at tax reform in two of the Yugoslav successor states: Bosnia and Herzegovina (BiH) and Serbia and Montenegro. These two countries have proved to be the most problematic of the former-Yugoslav countries for different reasons. Serious reform began in 1996 in BiH, after the war, but o...
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| Format: | Article |
| Language: | deu |
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Faculty of Economics University of Rijeka
2005-12-01
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| Series: | Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu |
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| Online Access: | https://www.efri.hr/sites/efri.hr/files/cr-collections/2/jean_tesche.pdf |
| _version_ | 1828462090293084160 |
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| author | Jean Tesche |
| author_facet | Jean Tesche |
| author_sort | Jean Tesche |
| collection | DOAJ |
| description | This paper looks at tax reform in two of the Yugoslav successor states: Bosnia and Herzegovina (BiH) and Serbia and Montenegro. These two countries have proved to be the most problematic of the former-Yugoslav countries for different reasons. Serious reform began in 1996 in BiH, after the war, but only in 2001 in Serbia. Along with the inherited Yugoslav system in both, the decentralized structure of post-war BiH and the existence of so many levels of government have made tax reform more difficult. The almost continuous difficulties in the ruling coalitions in Serbia have slowed economic and tax reform there. Montenegro has had more stable government since 1998 and has made the most progress by introducing an EU-compatible tax system with a VAT and global income tax in 2002-3. The goal of EU membership has played a positive role in gaining consensus to move towards modern tax systems in both countries, although there is still much to be done |
| first_indexed | 2024-12-11T02:29:51Z |
| format | Article |
| id | doaj.art-ed9bb7907ed74e80ae52faa0ace2ee6c |
| institution | Directory Open Access Journal |
| issn | 1331-8004 |
| language | deu |
| last_indexed | 2024-12-11T02:29:51Z |
| publishDate | 2005-12-01 |
| publisher | Faculty of Economics University of Rijeka |
| record_format | Article |
| series | Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu |
| spelling | doaj.art-ed9bb7907ed74e80ae52faa0ace2ee6c2022-12-22T01:23:51ZdeuFaculty of Economics University of RijekaZbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu1331-80042005-12-01232293312Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and ProblemsJean TescheThis paper looks at tax reform in two of the Yugoslav successor states: Bosnia and Herzegovina (BiH) and Serbia and Montenegro. These two countries have proved to be the most problematic of the former-Yugoslav countries for different reasons. Serious reform began in 1996 in BiH, after the war, but only in 2001 in Serbia. Along with the inherited Yugoslav system in both, the decentralized structure of post-war BiH and the existence of so many levels of government have made tax reform more difficult. The almost continuous difficulties in the ruling coalitions in Serbia have slowed economic and tax reform there. Montenegro has had more stable government since 1998 and has made the most progress by introducing an EU-compatible tax system with a VAT and global income tax in 2002-3. The goal of EU membership has played a positive role in gaining consensus to move towards modern tax systems in both countries, although there is still much to be donehttps://www.efri.hr/sites/efri.hr/files/cr-collections/2/jean_tesche.pdfTaxTax reformBosnia and HerzegovinaSerbia and MontenegroEconomic transition. |
| spellingShingle | Jean Tesche Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and Problems Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu Tax Tax reform Bosnia and Herzegovina Serbia and Montenegro Economic transition. |
| title | Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and Problems |
| title_full | Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and Problems |
| title_fullStr | Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and Problems |
| title_full_unstemmed | Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and Problems |
| title_short | Tax Reform in Bosnia and Herzegovina and Serbia and Montenegro: Progress and Problems |
| title_sort | tax reform in bosnia and herzegovina and serbia and montenegro progress and problems |
| topic | Tax Tax reform Bosnia and Herzegovina Serbia and Montenegro Economic transition. |
| url | https://www.efri.hr/sites/efri.hr/files/cr-collections/2/jean_tesche.pdf |
| work_keys_str_mv | AT jeantesche taxreforminbosniaandherzegovinaandserbiaandmontenegroprogressandproblems |