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

This paper aimed to examine whether the level of knowledge of the International Code of Ethics for Professional Accountants influences the readiness of accountants to act in accordance with its guidelines, even under pressure that can adversely affect their professional status. The survey was conducted among medium and large companies in the Federa...

By Maja Letica, Mirela Mabić, Nikola Škobić