Notes
[1] 1This work has been supported in part by the Croatian Science Foundation under the project number IP-2013-11-8174 and in part by the University of Rijeka under project number 13.02.1.2.02. We would like to thank Prof. dr Sead Kreso for his support during this project. Also, we would like to thank Mr. Midhat Arifović and Mrs. Aida Hakalović from the Tax Administration of the FB&H for their engagement and willingness to expedite this survey. Authors would also like to thank the two anonymous referees for their useful suggestions.