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Vol 9, Issue 1, 2021
Pages: 306 - 314
Review paper
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INTERNACIONALNI UNIVERZITET TRAVNIK U TRAVNIKU
EKONOMSKI FAKULTET TRAVNIK U TRAVNIKU
PRAVNI FAKULTET TRAVNIK U TRAVNIKU
FAKULTET ZA MEDIJE I KOMUNIKACIJE TRAVNIK U TRAVNIKU

u saradnji sa

MIT UNIVERZITET SKOPLJE, SJEVERNA MAKEDONIJA
VEVU, VELEUČILIŠTE LAVOSLAV RUZIČKA U VUKOVARU, HRVATSKA
VELEUČILIŠTE VIMAL, SISAK, HRVATSKA
CKKPI, TRAVNIK, BOSNA I HERCEGOVINA

organizuju

31. MEĐUNARODNU KONFERENCIJU

EKONOMSKE, PRAVNE I MEDIJSKE INTEGRACIJE BOSNE I HERCEGOVINE I ZEMALJA ZAPADNOG
BALKANA KAO KLJUČNI POKRETAČ EUROPSKIH VRIJEDNOSTI

12. – 13. decembar 2025. godine

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Received: 04.12.2021. >> Accepted: 11.12.2021. >> Published: 17.12.2021. Review paper

UTICAJ DIGITALIZACIJE NA TRANSFORMACIJU PROCESA OPOREZIVANJA: PRIMJER BOSNA I HERCEGOVINA/

By
Saudin Terzić ,
Saudin Terzić

Uprava za indirektno-neizravno oporezivanje , Banja Luka , Bosnia and Herzegovina

Amira Hasanović
Amira Hasanović

Uprava za indirektno-neizravno oporezivanje , Banja Luka , Bosnia and Herzegovina

Abstract

Within this research, the key problems and limitations faced by the tax administration in Bosnia and Herzegovina from the aspect of digitalization of the taxation process. Tax policy is a complex area and indeed, many compromises are required when designing a proper tax system and tax systems must also be adapted to specific country characteristics and circumstances. Simplicity tax policy relatively is more important to low-income countries, where tax administrations face considerable human and financial problems. Data has both economic and political power. Data is a driver of the social and economic development of every nation. What is the current situation of digitalization in taxation concerning the Western Balkan countries? What are some of the reforms that can address this concern?

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