Individual Tax Practitioners Attitudes: How to Increase Tax Capacity
Year: 2024
Type: article
Study design: Observational Study
Abstract: The capacity of a country to collect taxes can significantly impact its economic development, regardless of its economic system and social-political order. Governments carefully consider the amount of tax revenue they need to collect when determining their short- and medium-term fiscal policy goals. This paper's goal is to examine the problem of estimating Bosnia and Herzegovina's (BiH) tax capacity and to present evidence of the elements that impact tax capacities based on the opinions of tax practitioners in this area through gender analysis. The sample in this study used a simple random sampling method. The results of the research are the formulation of some conclusions regarding the tax capacity and specific factors of social benefits and security regulation and regulation of the shadow economy, therefore, it is necessary to change them in many aspects. In order to determine which factors have the biggest impact on tax capacity, the article uses both theoretical and empirical analyses. The empirical analysis uses a chi-square proportion test.
Source: Research in Applied Economics
Authors: Saudin Terzic, Maja Ploco
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4404447950