IMPACT OF TAX POLICY ON ECONOMIC DEVELOPMENT IN REPUBLIC OF SRPSKA

Univerzitet u Istočnom Sarajevu, Fakultet poslovne ekonomije, Bijeljina, Republika Srpska, Bosna i Hercegovina
Bosnia and Herzegovina


Abstract

Tax policy of each country aims to identify numerous ways of harmonizing the type and rate of tax in order to achieve economic growth. This includes respect for the principle of tax policy related to the efficiency and fairness, and it is important to reducing their individual importance to a minimum. Tax reforms which support these objectives depends on a number of factors within the tax system, including a large impact of taxpayers on changes in tax policy. Similarly, factors that are beyond the tax system, which relate to the development level of the country, for example, social preferences regarding redistribution and the existence of compensation, will also affect tax policy. Tax policy, under existing economic conditions, leading to inequality and contributes to a certain level of development, especially when referring to countries in transition. The paper concluded that there is no "one size fits all", which means economic growth on the basis of the tax reform. It is recommended that a comprehensive analysis that will identify a number of different scenarios the impact of tax policy, which should stimulate economic growth.

Keywords



Full Text


References


Bogoev, K. (1989). „ Osnovne karakteristike savremenih privrednih sistema“, Beograd: Finansije br. 11-12/89.

Grupa autora (1989). „Osnovne koncepcije reforme fiskalnog sistema“, Beograd: Finansije br. 7-8/89.

Kesner-Škreb M. (1999). „Porezna politika i gospodarski rast“, Privredna kretanja i ekonomska politika, broj 73/1999. Zagreb: Ekonomski institut.

Krajišnik M., Tomaš D. (2014), „Uticaj spoljne trgovine na privredni rast Republike Srpske“, , Banja Luka: ACTA ECONOMICA, broj 20.

Lovrić, M., Komnić, J., Stević, S. (2006). Statistička analiza: metodi i primjena. Banja Luka: Ekonomski fakultet.

Radičić M. , Raičević B.(2011), „Javne finansije - teorija i praksa“, Ekonomski fakultet Subotica, Beograd: Data Status.

Raičević B. (2005), „Javne finansije“, Beograd: Ekonomski fakultet Beograd, CID.

Ristić Ž. (1998), „Fiskalna strategija“, Beograd: Ekonomski fakultet Beograd, CID.

Rozen H. S., Gejer T. (2009), „Javne finansije“, Beograd: Ekonomski fakultet Beograd, CID.

Đurović G., Cvetanović S.(2016), „ Privredni razvoj-prvi dio“, Podgorica: Ekonomski fakultet.

http://www.cbbh.ba

www.oecd.org

https://www.poreskaupravars.org

www.rzs.rs.ba

www.uino.gov.ba