Tax Ofences in Bosnia and Herzegovina

Abstract

There are two categories of tax offenses in the so-called tax legislation in Bosnia and Herzegovina, and these are criminal offenses and misdemeanors. Unlike tax crimes prescribed exclusively in criminal law (Bosnia and Herzegovina, Republika Srpska, the Federation of Bosnia and Herzegovina and the Brcko District of Bosnia and Herzegovina), tax offenses are prescribed by dozens of laws and bylaws in force at all levels of government. : at the level of Bosnia and Herzegovina, then the entities - Republika Srpska and the Federation of Bosnia and Herzegovina, cantons, Brcko District and finally cities and municipalities. The taxation system in Bosnia and Herzegovina is conceived and constituted in accordance with its constitutional system and it can be characterized as a hybrid system, but also a very complex system with a complex fiscal structure and divided responsibilities for taxation with direct taxes under the jurisdiction of the entity tax administrations. that is, the Federation of Bosnia and Herzegovina, the Republika Srpska and the Brčko District of Bosnia and Herzegovina. The competent institutions at the entity level are the Ministries of Finance (Ministry of Finance of the Federation of Bosnia and Herzegovina and the Ministry of Finance of the Republika Srpska), ie the Finance Directorate of the Brčko District of Bosnia and Herzegovina. On the other hand, indirect taxes are the responsibility of the Indirect Taxation Authority of Bosnia and Herzegovina, while at the level of Bosnia and Herzegovina, the Ministry of Finance has been established within the Council of Ministers of Bosnia and Herzegovina.