Bosnia and Herzegovina’s reform of its fiscal
sovereignty began in 2003. The adoption of the
Law on Indirect Taxation. The establishment of the
Indirect Taxation Authority (ITA), the unification
of the customs system and the introduction of value
added tax is a milestone in the fiscal sovereignty of
Bosnia and Herzegovina.
Elimination of the gray economy, or in the prevention,
detection and prosecution of customs and tax fraud in
Bosnia and Herzegovina, largely contributing to the
Division officers for enforcement and compliance
with customs and tax legislation, which is part of the
ITA. The aim of this research relates to the description
of the activities in the Sector and the analysis of the
normative-legal measures to protect fiscal revenues.