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

The paper examines the fiscal significance of corporate income tax (CIT) with a particular focus on OECD member countries and the Republic of Serbia. The main objective is to identify the key trends in corporate income tax revenues, assess their role within the structure of public finance, and analyze the factors determining their variability acros...

By Jadranka Đurović Todorović, Marina Đorđević, Milica Ristić Cakić, Branimir Kalaš

This paper empirically examines the determinants of supplementary retirement savings planning among employed middle-aged individuals in Bosnia and Herzegovina, with a particular focus on the role of age, income, and institutional trust in the public pension system. Grounded in life-cycle theory and institutional economics, the analysis is based on ...

By Alem Zaimović

Over the past decade, the accounting profession has undergone significant transformations, resulting in increased complexity, expanded responsibilities, and heightened expectations for professionals in leadership positions within accounting departments. This study investigates students’ perceptions of the necessity and required level of exper...

By Ivana Dropulić, Marko Čular, Matea Kovačević

Market economies have grown more complex, bringing with them an array of financial instruments and products. This means that entrepreneurs need to understand financial concepts well enough to make sound decisions. Yet, many entrepreneurs in Bosnia and Herzegovina (BiH) struggle financially. Most do not have a background in finance and, therefore, l...

By Irnesa Kujundžić, Emira Kozarević

With the advancement of technology and the emergence of new challenges in the work environment, teleworking has become increasingly prevalent in recent years. This paper examines its impact on employees' organizational commitment – that is, whether and how physical distance from the workplace affects their sense of belonging, motivation, and ...

By Mimoza Kasa-Jashari, Aleksandra Janeska-Iliev

Actuarial pricing is a critical area underlying risk assessment and premium calculation processes in the insurance and finance sectors. It involves the application of mathematical and statistical models to determine the cost of insurance policies and predict potential future losses. Insurance companies place significant importance on actuarial pric...

By Seher Tezergil

This paper presents a study of the impact of economic openness (imports, exportsand foreign direct investment) on the economic growth of Bosnia and Herzegovina (B&H) inthe period from 2005 to 2024. The paper applied multiple regression and OLS estimation.The research results indicate that the observed independent variables have a significan...

By Haris Omerika, Alem Merdić

Besides being a buzzword, machine learning finds new areas of application in organizational decision-making processes by the day. We map the field's intellectual structure, thematic evolution, and application domains through a bibliometric analysis of 1,803 Web of Science and Scopus articles (1990-2024) to elucidate its strategic and operational ro...

By Filip Peovski, Bojan Kitanovikj, Ivona Serafimovska

This paper explores the digital maturity of public institutions in Bosnia and Herzegovina at all levels of government (state, entity, Brčko District, cantonal and municipal) through a comparative assessment of the technical quality, functionality and quality of the content of their official websites. The research covers five sets of criteria: techn...

By Faruk Unkić