2020
DOI: 10.5937/bhekofor2102151l
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Corporate income tax burden for SMEs: The case of Bosnia and Herzegovina

Abstract: Small and medium enterprises (SMEs) play a significant role in the economic development of both advanced and developing countries. Some earlier research showed that taxation and compliance costs have a significant effect on economic growth, development and performance of the business sector. For this reason, our research focuses on tax compliance costs imposed on the SMEs in Bosnia and Herzegovina (B&H), which is a transition and post-conflict country with a complex tax system structure. This complexity is… Show more

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