Lately, due to importance and actuality of both practice and theory organization tax administration in the function reduction tax evasion. Modern tax administrations are primarily revenue-raising ...agencies, exist and work on the principles of mutual compliance, keeping up with the latest taxation trends to maximize value for the overall economy. Tax evasion is a serious problem in the modern world that is present in various forms and proportions everywhere, even in economically strong and organized countries. Tax administration is an important determinant within every economic system and it cannot be operational if it is isolated from other institutions. No tax administration is immune to tax evasion, just different methods of tax evasion. A professional, accountable, accessible, effective, serviceable and efficient tax administration serving the best interests of taxpayers and impact-oriented organizations should be an absolute priority in the work of a single tax authority. The aim of this paper is to analyze the satisfaction of the respondents' attitudes with the phenomena related to tax evasion.
Analysis and measurement of tax evasion is a very important issue primarily for the tax administration. The purpose of this article is first to show how to analyze tax evasion via a questionnaire. In ...Bosnia and Herzegovina, as well as in the EU countries and adder countries in the region and the world, ensuring fighting tax evasion has never been important than it is today. Tax evasion can’t observe in isolation from the rest of society. Maximising the revenue collected by promoting fighting tax evasion is the main responsibility of a tax administration. According to current knowledge, it is not possible to precisely quantify the range of individual factors on the very occurrence of tax evasion and the analysis and measurement of tax evasion factors does not have an easy path and is not an easy task. There are numerous studies on the influence of certain factors of tax evasion. This study highlighted the importance of factors that determine tax evasion. The objectives of this article are to give how to analyse and measure tax evasion. Due to the financial and economic crisis, the issue of tax evasion in order to improve the state of public finances. The answer to the question is very complex for several reasons. Factors of tax evasion change dynamically over time due to economic conditions, business innovation, e-commerce development, economic crisis and today COVID pandemic, political stability, resource availability, competitive situation, quality and capabilities of state institutions, tax legislation, etc. A survey of respondents’ attitudes towards tax evasion was conducted in order to analyze and measure tax evasion factors. The primary research of the respondents has been conducted, in order to analyze and measure the factors of tax evasion. The study adopted a quantitative survey design, convenience sampling technique, and questionnaire as a data collection instrument. We found that the introduction of appropriate penalties can increase tax discipline and improve compliance with and enforcement of tax laws. Such solutions should achieve a preventive effect, and consequently a repressive one. In the end, it is necessary to raise the level of political security, because without raising and increasing political security within the state and fight against tax evasion is limited. A key point is that require legislative change to maximise the suggestions above. Starting from the presented in the paper, ie analysis and measurement of tax evasion factors, a general conclusion can be made that priority and special emphasis should be given to these factors mentioned in the research, through which measures and activities can improve the situation faster and more efficiently.Furthermore, in line accordance with economic trends, this paper can contribute to the literature by presenting the results and shows that the questionnaire can be used to recognize the observed phenomenon. Finally, it is worth recognising a need for new research questions regarding the analysis and measurement of tax evasion.
Global economic crisis and its consequences especially on the countries in transition has contributed to the trend of decreasing of economic activities, decreasing of employment and increasing the ...level of tax burden which is especially expresed in conditions of not favorably business environment. Tax evasion has been present in theory for many years, but in our practice until now it has not been significantly consideres and this is one of the research goals to answer what woud happen to total business and economic environment if we decided for radical fight against tax fraud with the goal of increasing public revenues on one side, and relief of economy and increasing of competitiveness both in the domestic and foreign markets, on the other side. Decreasing of tax frauds, before all, would positivly affect on the public sector in long-term perion because it would lead to growth and greater stability of public revenues (grater revenues of VAT as the most important tax form), would create conditions for new investment activity, which affected the growth of companies, and thus the overall growth of the economy.
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.
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. Today, many countries are faced with the problem of tax evasion and reports of tax evasion multiply by the day. No tax system is immune to tax evasion, the only difference is the methods of tax evasion in different tax systems. Many and diverse factors, both subjective and objective, affect tax evasion as they are intertwined and determined and mutually connected and complementary. Tax evasion has multiplicative effects, it destroys the reputation of institutions primarily and in particular the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayers’ distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. Recognition of the existing key factors of tax evasion or research into the existence of others just as, if not more important factors, de facto confirms how complex, important and current this issue is.
Tax evasion is affected by many diverse subjective and objective factors. They are intertwined and determined as well as mutually connected and complementary. This paper is aimed at and orientated ...towards identifying the factors, both subjective and objective, that affect tax evasion in Bosnia and Herzegovina. The main research result indicates that tax evasion has multiplicative effects. It destroys the reputation of institutions primarily and, in particular, the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayers distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. The paper shows the theoretical analysis of the phenomenon of tax evasion (which is not a goal in itself), including the empirical analysis of the subjective and objective factors that have the greatest influence on tax evasion in Bosnia and Herzegovina and the assessment of the amount of taxes evaded.
Na poreznu evaziju utječu svojom isprepletenošću i determiniranošću brojni subjektivni i objektivni čimbenici, a svi čimbenici porezne evazije su uzajamno povezani i nadopunjujući. Cilj i svrha ovog rada je identifikacija subjektivnih i objektivnih čimbenika, koji utječu na poreznu evaziju u Bosni i Hercegovini. Osnovni rezultat istraživanja ukazuje da porezna evazija ima multiplikativno djelovanje, narušava ugled, prije svega institucija, posebno porezne administracije, ugrožava porezni sustav i načela pravne države, uzrokujući nepovjerenje, prije svega poreznih obveznika u sam porezni sustav te se smanjenjem porezne evazije, značajno poboljšava stanje u javnim financijama. U radu je prikazana teorijska analiza fenomena porezne evazije (koja nije sama sebi cilj), s empirijskom analizom subjektivnih i objektivnih čimbenika koji najviše utječu na poreznu evaziju u Bosni i Hercegovini, s procjenom visine porezne evazije.
Bosnia and Herzegovina (BiH) is still at an early stage in development of functional economic and social environment. “How do tax evasion and tax policy effect on economic and social environment?” ...This is one of the key issues that requires full attention of fiscal policy and is also the hypothesis of this study. Is tax evasion in direct correlation with the economic welfare of a society, social environment and economic activity? The effort to shed light on these questions can help in the implementation of measures and activities on the prevention and suppression of tax evasion.In the focus of interests of this study are two groups of respondents, the taxpayers on one side who make contacts with professional groups on the other side employed in tax administrations (inspectors). For the purpose of analysing the collected data, the statistical package of SPSS was used. The contribution of this research and the main research result indicate that tax evasion has multiplicative effects, it destroys the reputation of institutions primarily and in particular the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayer’s distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. The study shows the theoretical analysis of the phenomenon of tax evasion in BiH (which is not a goal in itself), including analysis of current tax procedures and tax policy of BiH and their influence on economic and social environment.
Tax evasion is affected by many diverse subjective and objective factors. They are intertwined and determined as well as mutually connected and complementary. This paper is aimed at and orientated ...towards identifying the factors, both subjective and objective, that affect tax evasion in Bosnia and Herzegovina. The main research result indicates that tax evasion has multiplicative effects. It destroys the reputation of institutions primarily and, in particular, the reputation of the tax administration, it poses a threat to the tax system and rule of law, causing taxpayers distrust of the tax system itself. Thus, by reducing tax evasion the situation in public finances improves substantially. The paper shows the theoretical analysis of the phenomenon of tax evasion (which is not a goal in itself), including the empirical analysis of the subjective and objective factors that have the greatest influence on tax evasion in Bosnia and Herzegovina and the assessment of the amount of taxes evaded.
Tax evasion is more of a disciplinary problem, produced by numerous, big and turbulent changes. The growing problems with tax evasion are present all over the world and they require a global solution ...of the problem. Although tax evasion is a global phenomenon, this is also the issue that most developed countries in the world are dealing with, there are significant differences between individual countries, all depending on the legal order, the entire social system and it is depending from country to country, and this is especially evident among transitioning countries. The problem of tax evasion is particularly acute in Bosnia and Herzegovina (hereinafter BiH). The main research result indicates that tax evasion has multiplicative effects; by reducing tax evasion, the situation in public finances improves substantially. This article discusses tax evasion in BiH and the perception of taxpayers and tax inspectors towards tax evasion. In this line, this article presents the theoretical analysis of the phenomenon of tax evasion (which is not a goal in itself), including the empirical analysis factors that have the greatest influence on tax evasion by using logistic regression modeling method. The paper checks the main hypothesis by identifying the factors that affect tax evasion and by determining their significance and impact, it is possible to construct logit model for determining factors of tax evasion in BiH.
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