EMPIRIC ANALYSIS OF BENEFITS OF INTRODUCTION OF THE LOWER VALUE ADDED TAX RATE
Keywords:
indirect taxation, value added tax, taxation effectsAbstract
The initiative for introduction of the lower value added tax rate for certain life products is currently present in BiH. Given the characteristic features of this taxation form and current economic events, this paper tries to point out all advantages and disadvantages that this decision might produce in BiH economy.References
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Видјети: Gillis, M. – Shoup, C. – Sicat, Value added taxation in developing countries, Washington: World Bank, 1990.
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