Fiscal competition and economic freedom


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Miroslav Tomic

Articles by this author (2)


by IREF, Miroslav Tomic    2 December 2013    0

From the perspective of fiscal adjustment, year 2012 was lost. In an attempt to collect more revenues, government increased general VAT rate, excises on tobacco, personal income from capital gains…. Government has also prepared the draft of the Law on Corporate income tax proposing an increase (...)

Bosnia and Herzegovina

by IREF, Miroslav Tomic    29 November 2013    0

Fiscal adjustment continued during 2012 despite the fact that real GDP fell by 0.7%. The rates of major taxes remained unchanged. Fiscal cooperation between different levels of governments substantially improved during 2012, resulting in an early December 2012 adoption of the state (...)