Upravljanje nedavčnih dajatev kot sredstvo za povečanje fiskalne konkurenčnosti – izkušnje Bosne in Hercegovine
DOI:
https://doi.org/10.4335/19.2.353-375(2021)Ključne besede:
fiskalna preglednost, fiskalna konkurenca, davčni register, nedavčna dajatev, parafiskalna dajatevPovzetek
V prispevku analiziramo nov sistem izboljšanja fiskalne preglednosti v Bosni in Hercegovini (BiH) in njegovo sposobnost, da prispeva k povečanju fiskalne konkurenčnosti. BiH ima poseben sistem fiskalnega federalizma in decentralizacije s štirimi davčnimi jurisdikcijami z nesorazmernimi pristojnostmi. Davčne jurisdikcije si z uvedbo davčnega registra kot javnega dokumenta prizadevajo povečati fiskalno preglednost, odvračati od uvedbe novih nedavčnih dajatev, zmanjšati obstoječe nedavčne dajatve in odpraviti parafiskalne dajatve. V tem dokumentu smo raziskali, ali nova zakonodaja omogoča doseganje teh ciljev. Z metodo kvalitativne analize smo ugotovili, da so strogi pogoji za vpis javnega davka v davčni register in zakonska določba, da ni obveznosti plačila javnega davka, če ni vpisan v davčni register, realna podlaga za povečanje davčne preglednosti. Višja raven fiskalne preglednosti bi morala okrepiti interes podjetij in državljanov za nedavčne dajatve ter povečati pritisk na vlado, da jih zmanjša. Da bi višja raven fiskalne preglednosti vplivala na povečanje fiskalne konkurenčnosti, so potrebne reforme vladnih institucij in spremembe načina porabe javnega denarja.
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