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Individual Tax Practitioners Attitudes: How to Increase Tax Capacity

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  • Saudin Terzic
  • Maja Ploco

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.

Suggested Citation

  • Saudin Terzic & Maja Ploco, 2024. "Individual Tax Practitioners Attitudes: How to Increase Tax Capacity," Research in Applied Economics, Macrothink Institute, vol. 16(2), pages 24-36, December.
  • Handle: RePEc:mth:raee88:v:16:y:2024:i:2:p:24-36
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    References listed on IDEAS

    as
    1. Kirchler,Erich, 2007. "The Economic Psychology of Tax Behaviour," Cambridge Books, Cambridge University Press, number 9780521876742, June.
    2. Juan Carlos Benitez & Mario Mansour & Miguel Pecho & Charles Vellutini, 2023. "Building Tax Capacity in Developing Countries," IMF Staff Discussion Notes 2023/006, International Monetary Fund.
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