Analysis of the fiscal burden in Bosnia and Herzegovina and the European Union

Adnan Rovčanin (Author), Amir Karalić (Author)

Abstract

This paper analyses the importance of the fiscal burden for the national economy and the relationship between taxes and gross domestic product. This paper examines tax participation - the most important part of state treasury - in the gross domestic product (GDP) as well as the fiscal burden in B&H and the European Union (EU) countries from the aspect of direct and indirect taxes. Finally, the significance of relationship between the GDP and Value Added Tax (VAT) is analysed. The example of EU 27 and B&H demonstrates the intensity of the impact and relationship of stated values in a certain time period in addition to mutual comparisons.

Keywords

davčna politika;fiskalna politika;davek na dodano vrednost;davki;bruto domači proizvod;analiza;regresijske analize;

Data

Language:	English
Year of publishing:	2010
Typology:	1.02 - Review Article
Organization:	UM EPF - Faculty of Economics and Business
Publisher:	Društvo ekonomistov Maribor
UDC:	336.22(497.6):330.55
COBISS:	10302236
ISSN:	0547-3101
Parent publication:	Naše gospodarstvo
Views:	859
Downloads:	29
Average score:	0 (0 votes)
Metadata:

Other data

Secondary language:	Slovenian
Secondary title:	Analiza fiskalnega bremena v Bosni in Hercegovini in Evropski uniji
Secondary abstract:	Članek analizira pomen fiskalnega bremena za nacionalno gospodarstvo ter odnos med davki in bruto domačim proizvodom. Na začetku članek obravnava prispevek davkov, kot enih izmed najpomembnejših delov državne blagajne, v bruto domači proizvod (BDP). Nadalje se članek osredotoča na fiskalno breme v BiH in v državah Evropske unije (EU) z vidika tako neposrednih kot tudi posrednih davkov. Na koncu je predstavljena analiza pomena odnosa med BDP in davkom na dodano vrednost (DDV). Primer 27 držav članic EU in BiH kaže na intenzivnost učinka in na razmerje med navedenimi vrednostmi v določenem obdobju kot tudi medsebojne primerjave.
URN:	URN:NBN:SI
Type (COBISS):	Not categorized
Pages:	str. 74-81
Volume:	ǂLetn. ǂ56
Issue:	ǂšt. ǂ3/4
Chronology:	2010
ID:	1730230