12.06.2026.
Review article
TAX FRAUD TECHNIQUES IN DIRECT TAXATION: EVIDENCE FORM THE FEDERATION OF BiH
The structure of the tax system in Bosnia and Herzegovina is determined by the Constitution of BiH and the constitutions of both entities, which significantly contributes to its complexity and susceptibility to tax evasion and avoidance. Given that tax evasion remains a persistent tendency among taxpayers, effective prevention requires the identifi...
By Benina Veledar, Maja Letica, Alma Mahmutović