96 lines
2.9 KiB
YAML
96 lines
2.9 KiB
YAML
abstract: 'Background: In recent years'' income inequality has been an economic
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issue. The primary instrument for redistributing income is personal
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income tax. However, based on economic theory income inequality concerns
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indicators such as wages, transfer payments, taxes, social security
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contributions, and geographical mobility. Objectives: The objective of
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this paper is to examine the impact of certain labor market indicators
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on personal income taxation in Federation of Bosnia and Herzegovina
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(FB\&H). Methods/Approach: Since personal income taxation consists of a
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very broad definition and for the purpose of this research only, income
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from dependent (employment) activity is observed. The econometric
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analysis is conducted using error correction modeling, as well as
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forecast errors variance decomposition. Results: The error correction
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model is estimated, and the cointegrating equation indicates that
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monthly wage and number of employees statistically significantly
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positively affect personal income taxes in FB\&H in the long-run. After
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two years, the selected labor market indicators explain a considerable
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part of forecasting error variance of personal income tax revenues.
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Conclusions: The implementation of reforms in the labor market and tax
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policies of the FB\&H is suggested. In order to achieve necessary
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reforms, efficient governance and general stable political environment
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are required.'
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affiliation: 'Palic, I (Corresponding Author), Univ Zagreb, Fac Econ \& Business,
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Zagreb, Croatia.
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Palic, Irena; Dumicic, Ksenija, Univ Zagreb, Fac Econ \& Business, Zagreb, Croatia.
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Hodzic, Sabina, Univ Rijeka, Fac Tourism \& Hospitality Management, Rijeka, Croatia.'
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author: Palic, Irena and Hodzic, Sabina and Dumicic, Ksenija
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author-email: 'ipalic@efzg.hr
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sabinah@fthm.hr
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kdumicic@net.efzg.hr'
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author_list:
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- family: Palic
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given: Irena
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- family: Hodzic
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given: Sabina
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- family: Dumicic
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given: Ksenija
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da: '2023-09-28'
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doi: 10.2478/bsrj-2019-0011
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eissn: 1847-9375
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files: []
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issn: 1847-8344
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journal: BUSINESS SYSTEMS RESEARCH JOURNAL
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keywords: 'error correction model; Federation of Bosnia and Herzegovina; labor
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market indicators; personal income taxation'
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keywords-plus: LABOR-MARKET INSTITUTIONS; TAX; POLICY
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language: English
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month: APR
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number: '1'
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number-of-cited-references: '40'
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orcid-numbers: 'Dumičić, Ksenija/0000-0001-7131-9455
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Hodzic, Sabina/0000-0002-4202-3548
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Palic, Irena/0000-0002-7525-0640'
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pages: 153-163
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papis_id: d8a3d8d1a114893254bfe9ccf23ea34c
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ref: Palic2019personalincome
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researcherid-numbers: 'Dumičić, Ksenija/X-8866-2019
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Hodzic, Sabina/R-3405-2018
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Palic, Irena/H-7753-2018'
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times-cited: '3'
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title: Personal Income Taxation Determinants in Federation of Bosnia and Herzegovina
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type: article
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unique-id: WOS:000467633400011
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usage-count-last-180-days: '0'
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usage-count-since-2013: '5'
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volume: '10'
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web-of-science-categories: Business
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year: '2019'
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