Causes of inefficient collection of social contribution in Bosnia and Herzegovina and the need solutions
The first part of the paper briefly analyzes the theoretical framework of taxes and social insurance contributions, as well as characteristics of tax and contributions evasion. The second part looks into the issue and causes of poor collection of social security contributions in Bosnia and Herzegovi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Economics and Business in Osijek
2013-07-01
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| Series: | Ekonomski Vjesnik |
| Subjects: | |
| Online Access: | http://hrcak.srce.hr/file/159507 |
| _version_ | 1797330806795927552 |
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| author | Slavko Vukić Enida Tvrtković |
| author_facet | Slavko Vukić Enida Tvrtković |
| author_sort | Slavko Vukić |
| collection | DOAJ |
| description | The first part of the paper briefly analyzes the theoretical framework of taxes and social insurance contributions, as well as characteristics of tax and contributions evasion. The second part looks into the issue and causes of poor collection of social security contributions in Bosnia and Herzegovina, in particular in the Federation of Bosnia and Herzegovina. The paper highlights the problem of poor coordination between social insurance funds and tax authorities, inadequate legislation on calculation and collection of contributions, as well as bellow-par work and organization of inspection authorities. Based on the above, a number of concrete proposals for more efficient collection of contributions are put forward. These proposals
aim to improve the efficiency of collection of social insurance contributions by creating a better system of registration of persons subject to paying social insurance contributions, improving the collection of and reporting on contributions which requires institutional reforms, as well as new or amended legislation on determining contribution base and rates. |
| first_indexed | 2024-03-08T07:25:45Z |
| format | Article |
| id | doaj.art-f3e3ea02e7ba46e094b6e3128341d022 |
| institution | Directory Open Access Journal |
| issn | 0353-359X 1847-2206 |
| language | English |
| last_indexed | 2024-03-08T07:25:45Z |
| publishDate | 2013-07-01 |
| publisher | Faculty of Economics and Business in Osijek |
| record_format | Article |
| series | Ekonomski Vjesnik |
| spelling | doaj.art-f3e3ea02e7ba46e094b6e3128341d0222024-02-02T22:04:25ZengFaculty of Economics and Business in OsijekEkonomski Vjesnik0353-359X1847-22062013-07-01XXVI1249249Causes of inefficient collection of social contribution in Bosnia and Herzegovina and the need solutionsSlavko Vukić0Enida Tvrtković1Burea of Health Insurance for Posavska region in BiHFaculty of bussines economics of Vitez/Travnik University in BiHThe first part of the paper briefly analyzes the theoretical framework of taxes and social insurance contributions, as well as characteristics of tax and contributions evasion. The second part looks into the issue and causes of poor collection of social security contributions in Bosnia and Herzegovina, in particular in the Federation of Bosnia and Herzegovina. The paper highlights the problem of poor coordination between social insurance funds and tax authorities, inadequate legislation on calculation and collection of contributions, as well as bellow-par work and organization of inspection authorities. Based on the above, a number of concrete proposals for more efficient collection of contributions are put forward. These proposals aim to improve the efficiency of collection of social insurance contributions by creating a better system of registration of persons subject to paying social insurance contributions, improving the collection of and reporting on contributions which requires institutional reforms, as well as new or amended legislation on determining contribution base and rates.http://hrcak.srce.hr/file/159507evasion of contributionsproblems with collection of contributionsimprovement of collection efficiency |
| spellingShingle | Slavko Vukić Enida Tvrtković Causes of inefficient collection of social contribution in Bosnia and Herzegovina and the need solutions Ekonomski Vjesnik evasion of contributions problems with collection of contributions improvement of collection efficiency |
| title | Causes of inefficient collection of social contribution in Bosnia and Herzegovina and the need solutions |
| title_full | Causes of inefficient collection of social contribution in Bosnia and Herzegovina and the need solutions |
| title_fullStr | Causes of inefficient collection of social contribution in Bosnia and Herzegovina and the need solutions |
| title_full_unstemmed | Causes of inefficient collection of social contribution in Bosnia and Herzegovina and the need solutions |
| title_short | Causes of inefficient collection of social contribution in Bosnia and Herzegovina and the need solutions |
| title_sort | causes of inefficient collection of social contribution in bosnia and herzegovina and the need solutions |
| topic | evasion of contributions problems with collection of contributions improvement of collection efficiency |
| url | http://hrcak.srce.hr/file/159507 |
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