References
- Antić, D. 2014 (September). Anketa o poreznom sistemu i poreznoj politici BiH. [Opinion survey about tax system and tax policy]. Porezni savjetnik. 14-24.
- B&H Directorate for Economic Planning. 2012. Annual Economic Report - Economic Trends for Years 2004-2012. Council of Ministers of B&H. http://dep.gov.ba/dep_publikacije/ekonomski_trendovi/Archive.aspx?langTag=bs-BA&template_id=140&pageIndex=1 (accessed: July 21, 2013).
- DeGroat, B. 2013. What do Tax Policy Experts Think About U.S. Tax Policy? Michigan News, University of Michigan’s Office of Tax Policy Research and the National Tax Association. http://ns.umich.edu/new/releases/21386-what-do-tax-policy-experts-think-about-u-s-tax policy (accessed: October 10, 2014).
- EUROSTAT. 2013. General Government Deficit (−) and Surplus (+) - Annual Data as % of GDP. http://ec.europa.eu/eurostat/tgm/table.do?tab=table&plugin=1&language=en&pcode=teina200 (accessed: July 15, 2014).
- Garnier, G., Gburzynska, A., György E., Mathé, M., Prammer, D., Ruà, S., & Skonieczna, A. 2013. Recent Reforms of Tax Systems in the EU: Good and Bad News. Taxation papers. Working Paper No. 39. European Commission. http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_39.pdf (accessed: February 10, 2014).
- Hadžiahmetović, A. 2005. Ekonomija Evrope. [European Economics]. Sarajevo: Ekonomski fakultet Sarajevo.
- Indirect Tax Authority. 2014. Izvještaj o dužnicima po osnovu PDV-a na dan 02.07.2014. [Report on debtors for VAT on July 2, 2014]. http://www.uino.gov.ba/download/duznici/pdv%20duznici.pdf (accessed: January 27, 2015).
- Kapopoulos, P. and Lazareton, S. 2011. Fiscal Policy Stance And Debt Sustainability In SEE Countries: A Comparative Analysis. The South East European Journal of Economics and Business 6 (2): 55-66.
- Klun, M. 2014. Slovenian Experiences and Lessons from Tax Reforms. In Tax Reforms: Experiences and Perspectives, edited by H. Blažić, K. Ott, & H. Šimović, 149-157. Zagreb: The Institute of Public Finance.
- Kreso, S. 2005. Fiscal Decentralization in B&H. Paper presented at the International Symposium: Bosnia and Herzegovina from Past to Present, Çanakkale Onsekiz Mart University, Çanakkale, April.
- Kreso, S. and Lazović-Pita, L. 2013. Is Fiscal Discipline and Sustainability Strategy (FDSS) an Appropriate Option For B&H? Paper presented at the 6th International Conference The Changing Economic Landscape: Issues, Implications and Policy Options, Juraj Dobrila University of Pula, Pula, May.
- Lim, D., Slemrod, J., Wilking, E. 2013. Expert and Public Attitudes Towards Tax Policy: 2013, 1994, and 1934. National Tax Journal. 66 (4): 775-806.
- Musgrave, R.A. and Musgrave P. 1993. Javne financije u teoriji i praksi. [Public finance in theory and practice]. Zagreb: Institut za Javne Financije.
- OECD. 2010. Choosing a Broad Base - Low Rate Approach to Taxation. OECD Tax Policy Studies No. 19. Paris. OECD. DOI: 10.1787/9789264091320-en (accessed: May 5, 2011).
- OECD. 2014. Taxing Wages 2014. Paris. OECD. DOI: 10.1787/tax_wages-2014-en (accessed: April 25, 2015).
- Official Gazette of B&H. 2003. Decision on the Establishment of the Commission for the Indirect Tax Policy. Official Gazette of B&H 4.
- Schneider, F. 2012. The Shadow Economy and Work in the Shadow: What Do We (Not) Know? IZA DP No. 6423. http://ftp.iza.org/dp6423.pdf (accessed: July 15, 2013).
- Šimović, H., Blažić, H., Štambuk, A. 2013. Što porezni stručnjaci misle o poreznom sustavu i poreznoj politici u Hrvatskoj? [What do tax experts think about Croatian tax system and tax policy?]. Porezni vjesnik. 22 (12): 31-37. http://www.ijf.hr/upload/files/file/PV/2013/12/simovic.pdf (accessed: April 20, 2014).
- Šimović, H., Blažić, H., Štambuk, A. 2014. Perspectives of Tax Reforms in Croatia: Expert Opinion Survey. Financial Theory and Practice. 38 (4): 405-439. http://fintp.ijf.hr/upload/files/ftp/2014/4/simovic_blazic_stambuk.pdf (accessed: January 20, 2015).
- Slemrod, J. 1995. Professional Opinions About Tax Policy: 1994 and 1934. National Tax Journal. 48 (1): 121-147.
- Tax Administration of FB&H. 2014. Pregled poreznih obveznika sa iznosom duga po osnovu poreza, doprinosa, taksi i drugih naknada prema evidencijama kantonalnih poreznih ureda nadležnih ispostava na dan 28.02.2014. [Taxpayers debt status for taxes, contributions, fees and other fees according to the records of the cantonal tax offices on February 28, 2014 – a review]. Sarajevo. Tax administration of FB&H.
- Tax Administration of RS. 2014. Pregled stanja duga na dan 28. 02. 2014. [Debt Status on February 28, 2014 – a review]. Banja Luka. Tax administration of RS.