Saudin Terzic
After graduation from the Faculty of Economics at the University of Sarajevo I have first professional experience at the in customs administration FBIH (M.Sc degree from the Faculty of Economics at the University of Banja Luka). Since 2004 I am working in the Indirect Taxation Authority BiH in the position of assistant director of law enforcement Banja Luka. From 2014 until 2018 I have worked in the position of assistant director of the tax sector in Indirect Taxation Authority BiH Banja Luka. For the last years, I have been working in the position of the head custom department in Travnik. I have a doctor's degrees in economics (finished my doctorate in 2019 at the Faculty of Economics at the University of Banja Luka, Bosnia and Herzegovina). I have experience in many of the main activities and I've regularly involved in fraud investigations, cross-border audits, VAT audit, participate in seminars and conferences on international matters. I have authored numerous scientific and research articles in various publication and I have also published papers in domestic and international scientific journals in the are fiscal policy and economics. In parallel to my main career, I keep a second path in academia, as a part-time professor and instructor in university "Vitez" B
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važno ne samo za poresku administraciju već i za cjelokupni ekonomski i fi nansijski sistem jedne države. U BiH kao i u drugim zemljama u okruženju i svijetu zbog postojeće
fi nansijske i ekonomske krize još je važnije pitanje analize mjerenja poreske evazije u
cilju poboljšanja stanja javnih fi nansija. Kako mjeriti uticaj pojednih faktora poreske
evazije odnosno koji su u interakciji, korelaciji ili se pretpostavlja da su u korelaciji?
Odgovor na pitanje je veoma kompleksan iz više razloga. Faktori poreske evazije se
dinamički, mijenjaju se tokom vremena zbog privrednih uslova, inovacija u poslovanju, razvoja e-trgovine, ekonomske krize i danas COVID pandemije, političke stabilnost, raspoloživosti resursa, konkurentske situacije, kvaliteta i sposobnosti državnih
institucija, poreske legislativa itd. U ovom radu je primjenom metoda anketiranja putem slanja upitnika, sprovedeno ispitivanje stavova ispitanika po pitanju subjektivnih
i objektivnih faktora poreske evazije, kako bi se isti analizirali i mjerili. U vezi s tim,
cilj ovog rada je istraživanje mogućnosti mjerenja i analize problema poreske evazije
sa naglašavanjem faktora koji određuju poresku evaziju. Nadalje, u skladu sa ekonomskim trendovim, ovaj rad može da doprinese literaturi predstavljanjem rezultata i
pokazuje da se upitnikom može spozanti posmatarna pojava
The functioning of tax administrations that have no mutual connections and the existence of a great number of tax regulations open room for tax evasion and tax avoidance, have a bearing on fiscal discipline, and in turn serve to create a multitude of economic, legal and even sociological problems. The functioning of the tax system and taxation in one economy is of crucial importance to overall financial stability, and tax evasion is one of the major risks, if not addressed adequately, and, depending on the amount of taxes evaded, can trigger severe financial instability in a country. Neither one taxation system is invulnerable to misuse, thus the VAT system is not immune as well, only methods of frauds that are different in various taxation systems. The paper presents the theoretical part of the tax problems, the basic characteristics of the taxation system in BiH.The aim of this paper is to point out the complexity of tax systems in Bosnia and Herzegovina.
važno ne samo za poresku administraciju već i za cjelokupni ekonomski i fi nansijski sistem jedne države. U BiH kao i u drugim zemljama u okruženju i svijetu zbog postojeće
fi nansijske i ekonomske krize još je važnije pitanje analize mjerenja poreske evazije u
cilju poboljšanja stanja javnih fi nansija. Kako mjeriti uticaj pojednih faktora poreske
evazije odnosno koji su u interakciji, korelaciji ili se pretpostavlja da su u korelaciji?
Odgovor na pitanje je veoma kompleksan iz više razloga. Faktori poreske evazije se
dinamički, mijenjaju se tokom vremena zbog privrednih uslova, inovacija u poslovanju, razvoja e-trgovine, ekonomske krize i danas COVID pandemije, političke stabilnost, raspoloživosti resursa, konkurentske situacije, kvaliteta i sposobnosti državnih
institucija, poreske legislativa itd. U ovom radu je primjenom metoda anketiranja putem slanja upitnika, sprovedeno ispitivanje stavova ispitanika po pitanju subjektivnih
i objektivnih faktora poreske evazije, kako bi se isti analizirali i mjerili. U vezi s tim,
cilj ovog rada je istraživanje mogućnosti mjerenja i analize problema poreske evazije
sa naglašavanjem faktora koji određuju poresku evaziju. Nadalje, u skladu sa ekonomskim trendovim, ovaj rad može da doprinese literaturi predstavljanjem rezultata i
pokazuje da se upitnikom može spozanti posmatarna pojava
The functioning of tax administrations that have no mutual connections and the existence of a great number of tax regulations open room for tax evasion and tax avoidance, have a bearing on fiscal discipline, and in turn serve to create a multitude of economic, legal and even sociological problems. The functioning of the tax system and taxation in one economy is of crucial importance to overall financial stability, and tax evasion is one of the major risks, if not addressed adequately, and, depending on the amount of taxes evaded, can trigger severe financial instability in a country. Neither one taxation system is invulnerable to misuse, thus the VAT system is not immune as well, only methods of frauds that are different in various taxation systems. The paper presents the theoretical part of the tax problems, the basic characteristics of the taxation system in BiH.The aim of this paper is to point out the complexity of tax systems in Bosnia and Herzegovina.