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UTJECAJ PORESKOG SISTEMA NA RAZVOJ MIKRO, MALIH I SREDNJIH BIZNISA U TUZLANSKOM KANTONU. (Bosnian)

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  • Additional Information
    • Alternate Title:
      INFLUENCE OF TAX SYSTEM ON DEVELOPMENT OF MICRO, SMALL AND MEDIUM BUSINESSES IN TUZLA CANTON. (English)
    • Subject Terms:
    • Abstract:
      Main aims of this work is to investigate influence of tax system on development of traditional entrepreneurship in the Tuzla Canton and recommend model of redistribution of funds collected from taxes in aim to improve tax position of entrepreneur, explain influence of redistribution of funds on development of entrepreneurial environment and development of entrepreneurial activities in micro, small and medium enterprises. Results of research established on scientific methodology show important influence of tax system on development of entrepreneurship in Tuzla Canton. Government support to development of entrepreneurship through high level tax duties of entrepreneur is not adequate without right redistribution of funds collected from taxes. We especially put point on VAT which according to results of our research increase tax duty of entrepreneurs on one side, and on another side has as a result bigger income in Government budget. Government funds collected on this way are directing in current consumption instead of development of economy. [ABSTRACT FROM AUTHOR]
    • Abstract:
      Osnovni cilj ovog rada je istražiti utjecaj poreskog sistema na razvoj tradicionalnog poduzetništva u Tuzlanskom kantonu, te prezentirati predlož eni model redistribucije ostvarenih finansijskih efekata od poreza za koji smatramo da može unaprijediti poreznu poziciju poduzetnika kao i razviti poduzetničko okruženje koje će dovesti do rasta poduzetničke aktivnosti u mikro, malim i srednjim preduzećima. Rezultati istraživanja zasnovani na primijenjenoj znanstvenoj metodologiji ukazuju na značajan utjecaj poreznog sistema na razvoj poduzetništva u Tuzlanskom kantonu, pri čemu je visok nivo poreznog opterećenja poduzetnika ne pretpostavlja adekvatnu državnu podršku razvoju poduzetništva. Posebno se fokusiramo na činjenicu vezanu za uvođenje poreza na dodatnu vrijednost koji je prema rezultatima istraživanja povećao porezno opterećenje što je rezultiralo povećanju budžetskih prihoda koji su umjesto u privredni razvoj usmjereni u transfere za tekuću potrošnju. [ABSTRACT FROM AUTHOR]
    • Abstract:
      Copyright of Economic Review: Journal of Economics & Business / Ekonomska Revija: Casopis za Ekonomiju i Biznis is the property of University of Tuzla, Faculty of Economics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)