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Title:Analysis of the fiscal burden in Bosnia and Herzegovina and the European Union
Authors:ID Rovčanin, Adnan (Author)
ID Karalić, Amir (Author)
Files:URL http://www.dlib.si/details/URN:NBN:SI:DOC-YPTA3S9J
 
Language:English
Work type:Not categorized
Typology:1.02 - Review Article
Organization:EPF - Faculty of Business and Economics
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
Publisher:Društvo ekonomistov Maribor
Year of publishing:2010
Number of pages:str. 74-81
Numbering:Letn. 56, št. 3/4
PID:20.500.12556/DKUM-52369 New window
UDC:336.22(497.6):330.55
ISSN on article:0547-3101
COBISS.SI-ID:10302236 New window
NUK URN:URN:SI:UM:DK:QGEKQUWU
Publication date in DKUM:10.07.2015
Views:3310
Downloads:42
Metadata:XML DC-XML DC-RDF
Categories:Misc.
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Record is a part of a journal

Title:Naše gospodarstvo : revija za aktualna gospodarska vprašanja
Shortened title:Naše gospod.
Publisher:Ekonomsko-poslovna fakulteta, Društvo ekonomistov Maribor, Ekonomski center Maribor
ISSN:0547-3101
COBISS.SI-ID:751364 New window

Secondary language

Language:Slovenian
Title:Analiza fiskalnega bremena v Bosni in Hercegovini in Evropski uniji
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.


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This document is a part of these collections:
  1. Naše gospodarstvo

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