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Financial Equalization In Bosnia And Herzegovina- Challenges And Limitations

Author

Listed:
  • Zeljko Santic

    (University of Mostar, Bosnia and Herzegovina)

  • Branimir Skoko

    (University of Mostar, Bosnia and Herzegovina)

  • Danijel Jerkovic

    (FIS Business center Vitez, Bosnia and Herzegovina)

Abstract

Financial equalization is a significant economic and social category, which largely determines the regional and national life conditions. Accordingly, this paper will define the way of regulation, implementation and evaluation of financial equalization in Bosnia and Herzegovina in the period of 2005-2012. This paper will examine the existing model of financial equalization in Bosnia and Herzegovina. Paper will also investigate compatibility of the model and its foundations on the financial principles of justice and fairness. Given the complex political and administrative - territorial organization of Bosnia and Herzegovina, it will be examined in the paper whether the current model fits the needs of socio-economic development of the country. According to these findings the paper will present new solutios to increase the efficiency of financial equalization in Bosnia and Herzegovina.

Suggested Citation

  • Zeljko Santic & Branimir Skoko & Danijel Jerkovic, 2014. "Financial Equalization In Bosnia And Herzegovina- Challenges And Limitations," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 23(1), pages 309-336, june.
    • Handle: RePEc:avo:emipdu:v:23:y:2014:i:1:p:309-336
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    More about this item

    Keywords

    financial equalization; Bosnia and Herzegovina; allocation system; direct taxes; indirect taxes; allocation criteria;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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