Analiza dvostrukog deficita kao fiskalnog i ekonomskog problema u Bosni i Hercegovini se odnosi na kretanje proračunskog deficita i deficita tekućeg računa platne bilance u razdoblju 2007.-2016. ...godine. Utjecaj svjetske financijske krize na ekonomiju Bosne i Hercegovine u navedenom razdoblju utvrđen je temeljem analize temeljnih makroekonomskim pokazatelja. Evidentna fiskalna neravnoteža utvrđena je temeljem fiskalne bilance opće države i javnog duga i njegove valutne strukture. Poseban naglasak je dat na negativne tendencije tekućeg računa platne bilance i vanjskog duga. Navedeni fiskalni pokazatelji impliciraju kronični proračunski deficit u dužem vremenskom razdoblju koji se uglavnom financiraju iz tuđih izvora.
The first part of the paper briefly analyzes the theoretical framework of taxes and social insurance contributions, as well as characteristics of tax and contributions evasion. The second part looks ...into the issue and causes of poor collection of social security contributions in Bosnia and Herzegovina, in particular in the Federation of Bosnia and Herzegovina. The paper highlights the problem of poor coordination between social insurance funds and tax authorities, inadequate legislation on calculation and collection of contributions, as well as bellow-par work and organization of inspection authorities. Based on the above, a number of concrete proposals for more efficient collection of contributions are put forward. These proposals aim to improve the efficiency of collection of social insurance contributions by creating a better system of registration of persons subject to paying social insurance contributions, improving the collection of and reporting on contributions which requires institutional reforms, as well as new or amended legislation on determining contribution base and rates.
The first part of the paper briefly analyzes the theoretical framework of taxes and social insurance contributions, as well as characteristics of tax and contributions evasion. The second part looks ...into the issue and causes of poor collection of social security contributions in Bosnia and Herzegovina, in particular in the Federation of Bosnia and Herzegovina. The paper highlights the problem of poor coordination between social insurance funds and tax authorities, inadequate legislation on calculation and collection of contributions, as well as bellow-par work and organization of inspection authorities. Based on the above, a number of concrete proposals for more efficient collection of contributions are put forward. These proposals aim to improve the efficiency of collection of social insurance contributions by creating a better system of registration of persons subject to paying social insurance contributions, improving the collection of and reporting on contributions which requires institutional reforms, as well as new or amended legislation on determining contribution base and rates.
The first part of the paper analyses the financial indicators in the health care system of the Federation of Bosnia and Herzegovina. The structure of total expenditure of compulsory health insurance ...in the period 2003-2008 was analysed by comparing the financial reports stipulated in the health care system of the Federation of Bosnia and Herzegovina with some foreign financial indicators. According to the existing situation, the objectives and measures required for their full implementation in the following medium-term period 2009-2013 have been determined. The movements of financial indicators following the implementation of certain institutional measures have been estimated according to the flow of some indicators from the previous period (time series) and in accordance with the global trends of some macroeconomic indicators (employment, GDP, etc.).
The introductory part of the work gives a short theoretical presentation regarding possible financing models of health services in the world. In the applicative part of the work we shall present the ...basic practical models of financing health services in the countries that are the leaders of classic methods of health services financing, e. g. the USA, Great Britain, Germany and Croatia. Working out the applicative part of the work we gave the greatest significance to analysis of some macroeconomic indicators in health services (tendency of total health consumption in relation to GDP, average consumption per insured person etc.), to structure analysis of health insurance and just to the scheme of health service organization and financing. We presume that each model of health service financing contains certain limitations that can cause problem (weak organization, increase of expenses etc.). This is the reason why we, in the applicative part of the work, paid a special attention to analysis of financial difficulties in the health sector and pointed to the needs and possibilities of solving them through possible reform measures. The end part of the work aims to point out to advantages and disadvantages of individual financing sources through the comparison method (budgetary – taxes or social health insurance – contributions).
U prvom dijelu rada ukazuje se na osnovne osobine proračuna Europske unije, na njegove osnovne ciljeve, načela ispecifičnosti. U drugom dijelu se analizira razvoj proračuna od njegovog početka do ...zadnjeg višegodišnjeg financijskogokvira. U trećem dijelu se detaljnije definiraju vrste osnovnih izvora prihoda proračuna i njegovih rashoda. U zadnjemdijelu rada analizira se moguća projekcija u budućnosti proračuna Europske unije kroz njegov financijski okvir urazdoblju 2014.-2020. godine.
The first part of the paper analyses the financial indicators in the health care system of the Federation of Bosnia and Herzegovina. The structure of total expenditure of compulsory health insurance ...in the period 2003-2008 was analysed by comparing the financial reports stipulated in the health care system of the Federation of Bosnia and Herzegovina with some foreign financial indicators. According to the existing situation, the objectives and measures required for their full implementation in the following medium-term period 2009-2013 have been determined. The movements of financial indicators following the implementation of certain institutional measures have been estimated according to the flow of some indicators from the previous period (time series) and in accordance with the global trends of some macroeconomic indicators (employment, GDP, etc.).
The introductory part of the work gives a short theoretical presentation regarding possible financing models of health services in the world. In the applicative part of the work we shall present the ...basic practical models of financing health services in the countries that are the leaders of classic methods of health services financing, e. g. the USA, Great Britain, Germany and Croatia. Working out the applicative part of the work we gave the greatest significance to analysis of some macroeconomic indicators in health services (tendency of total health consumption in relation to GDP, average consumption per insured person etc.), to structure analysis of health insurance and just to the scheme of health service organization and financing. We presume that each model of health service financing contains certain limitations that can cause problem (weak organization, increase of expenses etc.). This is the reason why we, in the applicative part of the work, paid a special attention to analysis of financial difficulties in the health sector and pointed to the needs and possibilities of solving them through possible reform measures. The end part of the work aims to point out to advantages and disadvantages of individual financing sources through the comparison method (budgetary– taxes or social health insurance – contributions).
Predmet istraživanja rada odnosi se na specifična obilježja bankovne unije u procesu europskih integracija. U radu će se pokušati identificirati temeljna obilježja Europske bankovne unije, razlozi ...osnivanja bankovne unije te funkciju banaka i bankovne unije na jedinstvenom financijskom tržištu. U radu će se analizirati mehanizam djelovanja bankovne unije kroz: jedinstveni nadzorni mehanizam, s posebnim osvrtom na zajednički mehanizam pomoći bankama s značajnijim financijskim problemima. Na koncu rada se posebno naglašava važnost utemeljenja i iskustva zajedničkog fonda za zaštitu depozita pojedinih članica Europske unije i nekih tranzicijskih zemalja, kao što je Bosna i Hercegovina.
U prvom dijelu kratko se analiziraju teorijski okviri poreza i doprinosa i obilježja izbjegavanja uplate poreza i doprinosa socijalnoga osiguranja. U drugome dijelu analiziraju se problemi i uzroci ...slabe naplate doprinosa socijalnog osiguranja u Bosni i Hercegovini s posebnim naglaskom na Federaciju Bosne i Hercegovine.
Ukazuje se na problem slabe koordinacije između fondova socijalnog osiguranja i poreznih uprava, loših zakonskih rješenja kod utvrđivanja i naplate doprinosa te slab i neorganiziran rad inspekcijskih službi. Na tim osnovama izvodi se veći broj konkretnih prijedloga za učinkovitiju naplatu doprinosa. Prijedlozi se odnose na poboljšanje učinkovitosti naplate doprinosa socijalnoga osiguranja stvaranjem boljeg sustava registracije obveznika, sređivanjem naplate i izvještavanjem doprinosa za što su potrebne institucionalne
reforme te nova ili izmjenjena zakonska rješenja kod utvrđivanja osnovica i stopa doprinosa.
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