http___markart.co.ba_index.php_2017_01_01_porezni-sistem__1.xml
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In the most general sense, it can be said that the tax is the instrument that the state collects the funds needed to finance state needs (state apparatus financing, education and training, financing of certain social benefits, financing of certain infrastructure projects, incentives and subsidies). In that sense, it may be said that public property taxes are used in various ways, but always mandatory and indirectly through state institutions. As already mentioned, citizens by means of paying taxes provide funds to finance certain public goods (eg education, health, police, army, etc.) but do not get the right to receive a certain type of service in the proportion of the paid tax, for the payment of contributions for pension insurance, where the pension is determined by the amount of the paid contribution. Therefore, for taxes, it says that they are funded by certain public goods or general-purpose needs whose use can not be individually determined, either by scale or time, but because of their vital importance for the functioning of the society, it is prescribed as a statutory obligation, usually according to economic power Taxpayers with certain corrections that are socially motivated. The FBiH tax system is regulated by several legal and subordinate regulations, and most important are: - The Income Tax Law - Law on Profit Tax - The Value Added Tax Law (just in Bosnia and Herzegovina) - Rulebook on Changes to the Income Tax Law - Rulebook on the Application of the Law on Profit Tax - Rulebook on the Application of the Law on Value Added Tax (just in Bosnia and Herzegovina) - Law on Special Taxes - Law on Accounting and Auditing
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U najopćenitijem smislu može se reći da je porez instrument kojim država prikuplja sredstva potrebna za financiranje državnih potreba (financiranje državnog aparata, odgoja i obrazovanja, financiranje određenih socijalnih davanja, financiranje određenih infrastrukturnih projekata, davanje poticaja i subvencija). U tom smislu moglo bi se reći da su porezi cijena javnih dobara koje na razne načine koristimo, ali uvijek obavezno i posredno putem državnih institucija. Kao što je već rečeno, građani plaćanjem poreza osiguravaju sredstva za financiranje određenih javnih dobara (npr. obrazovanje, zdravstvo, policija, vojska i td.), ali ne stječu prava da u omjeru uplaćenog poreza dobiju određenu vrstu usluge, kao što je npr. kod plaćanja doprinosa za penziono osiguranje, gdje se penzija određuje visinom uplaćenog doprinosa. Zato se za poreze i kaže da se njima financiraju određena javna dobra ili općedruštvene potrebe čije se korištenje ne može individualno odrediti, ni po opsegu ni po vremenu, već se zbog njihovog vitalnog značaja za funkcioniranje društva propisuje kao zakonska obaveza, u pravilu prema ekonomskoj snazi poreznih obveznika uz određene korekcije koje su socijalnopolitički motivirane. Porezni sistem FBiH uređen je s više zakonskih i podzakonskih propisa, a najvažniji su: - Zakon o porezu na dohodak - Zakon o porezu na dobit - Zakon o porezu na dodanu vrijednost (na nivou BiH) - Pravilnik o promjeni zakona o porezu na dohodak - Pravilnik o primjeni zakona o porezu na dobit - Pravilnik o primjeni zakona o porezu na dodanu vrijednost (na nivou BiH) - Zakon o posebnim porezima - Zakon o računovodstvu i reviziji