Causes of inefficient collection of social contribution in Bosnia and Herzegovina and the need solutions

U prvom dijelu kratko se analiziraju teorijski okviri poreza i doprinosa i obilježja izbjegavanja uplate poreza i doprinosa socijalnoga osiguranja. U drugome dijelu analiziraju se problemi i uzroci slabe naplate doprinosa socijalnog osiguranja u Bosni i Hercegovini s posebnim naglaskom na Federaciju Bosne i Hercegovine. Ukazuje se na problem slabe koordinacije između fondova socijalnog osiguranja i poreznih uprava, loših zakonskih rješenja kod utvrđivanja i naplate doprinosa te slab i neorganiziran rad inspekcijskih službi. Na tim osnovama izvodi se veći broj konkretnih prijedloga za učinkovitiju naplatu doprinosa. Prijedlozi se odnose na poboljšanje učinkovitosti naplate doprinosa socijalnoga osiguranja stvaranjem boljeg sustava registracije obveznika, sređivanjem naplate i izvještavanjem doprinosa za što su potrebne institucionalne reforme te nova ili izmjenjena zakonska rješenja kod utvrđivanja osnovica i stopa doprinosa.The first part of the paper briefly analyzes the theoretical framework of taxes and social insurance contributions, as well as characteristics of tax and contributions evasion. The second part looks into the issue and causes of poor collection of social security contributions in Bosnia and Herzegovina, in particular in the Federation of Bosnia and Herzegovina. The paper highlights the problem of poor coordination between social insurance funds and tax authorities, inadequate legislation on calculation and collection of contributions, as well as bellow-par work and organization of inspection authorities. Based on the above, a number of concrete proposals for more efficient collection of contributions are put forward. These proposals aim to improve the efficiency of collection of social insurance contributions by creating a better system of registration of persons subject to paying social insurance contributions, improving the collection of and reporting on contributions which requires institutional reforms, as well as new or amended legislation on determining contribution base and rates