The Resource Analysis of taxation of property in Bosnia and Herzegovina

Analysis of taxation of property in Bosnia and Herzegovina

Label
Analysis of taxation of property in Bosnia and Herzegovina
Title
Analysis of taxation of property in Bosnia and Herzegovina
Creator
Subject
Language
  • eng
  • eng
Summary
This paper analyses taxation of property in Bosnia and Herzegovina (BIH). By using IMF and OECD methodology defined under taxes on property, the research compares taxes on property in two BIH entities to the international practice. The results identify firstly, inconsistencies to international classification of taxes on property in BIH, and secondly shows that taxation of property differs in two BIH entities (RS and FBIH). The authors find that three different types of property taxes are applied - tax on immovable property in RS and real estate transfer tax and so called tax on property in FBIH. The identified differences have an effect on the size and share of revenues from property taxes in both entities which affect local communities and their revenues. The research shows that most revenues from property taxes in FBIH are collected in Sarajevo Canton. Finally, the authors conclude with a few policy recommendations and suggestions for future FBIH property related reforms which should in turn simplify the process of property taxation in FBIH and improve the position of local communities in FBIH
Citation source
In: Central European Public Administration Review. - Ljubljana. - Vol. 16 (2018) no. 2 ; p. 157-178
http://library.link/vocab/creatorName
  • Lazović-Pita, L
  • Močević, A
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • immovable property tax
  • immovable property transfer tax
  • property tax
  • tax policy
Label
Analysis of taxation of property in Bosnia and Herzegovina
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2018/A-D/CENTEUPUA/2_157-178.pdf
Publication

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