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Bosnia and Herzegovina - Public expenditure and financial accountability assessment (PEFA) (Inglês)

The fiscal system in Bosnia and Herzegovina (BiH) is highly decentralized, reflecting the provisions of the country’s constitution. The general government sector consists of four relatively autonomous units: BiH Institutions, Brcko District (DB), and two Entities, Federation Bosnia and Herzegovina (FBiH) and Republican Srpska (RS). BiH Institutions are at the central government level (governed by the BiH Council of Ministers); and each Entity has its own government, extra-budgetary funds (EBFs), and local self-governance units. The structure in FBiH has 10 cantons that serve as a middle level of government between the government of FBiH and local self-governance units, and each canton has its own government and some EBFs. Cantons were not covered by this Report, but could be covered later as a sub-national PEFA assessment. A Fiscal Council was created in 2008, with the objective to coordinate fiscal policies for the sake of common interest of BH Institutions, Entities and Brcko District. For the most important role of fiscal coordination, preparing the Global Framework of the Fiscal Balance and Policy, in practice the Fiscal Council decides on revenues from indirect taxation and the budget of BiH Institutions, thereby creating preconditions for budget planning at lower level of governments, which are responsible for over 90 percent of public expenditures. Given that key government functions (social policy, subsidies, education, etc), are performed at sub-national level, timely decision making on BiH Institutions revenues from indirect taxes is important in enabling timely implementation of their respective budgets.


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    Europa e Ásia Central,

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    Bosnia and Herzegovina - Public expenditure and financial accountability assessment (PEFA)

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    annual budget law;legislative scrutiny;sustainable use;Senior Financial Management Specialist;commitment of expenditure;Public Financial Management;aggregate expenditure;aggregate revenue;collection of tax;annual budget process;intergovernmental fiscal relation;internal control;European Bank for Reconstruction;local self-governance;real effective exchange rate;external public sector debt;net incurrence of liabilities;public access to information;operations services;medium term fiscal objectives;targeted social safety net;taxpayer registration;external financing;private external debt;account reconciliation;tax assessment;central government monitoring;chart of account;current account deficit;total public debt;public sector entity;foreign direct investment;direct budget support;payroll control;multiyear perspective;aggregate fiscal;taxpayer obligation;expenditure policy;public external debt;export of goods;Junior Professional Associate;internal audit finding;implementation of reform;intermediate goods production;external public debt;cooperation and assistance;lack of finance;internal audit function;net indirect tax;fixed exchange rate;nominal exchange rate;quality assurance mechanism;quality of information;asset and liability;debt management policy;international financial institution;external audit findings;supreme audit institution;public investment programme;medium-term macroeconomic outlook;inflow of remittance;domestic public debt;central government's budget;medium-term macroeconomic framework;fiscal policy coordination;financial statement;social security contribution;amount of liability;management of resources;degree of compliance;net financial transactions;Public Administration Reform;reliance on foreign;average interest rate;debt sustainability analysis;global financial crisis;quality of debt;competitive procurement method;penalties for noncompliance;local financial market;medium-term expenditure framework;availability of fund;approved budget;financial asset;prudent fiscal policy;level of governance;Fiscal policies;currency board;fiscal consolidation;vat refunds;economic recovery;capital spending;expenditure payment;public revenue;expenditure commitment;cash balance;Monetary Stability;industrial production;accrual basis;fiscal report;bank liabilities;bank liability;fiscal target;convertible mark;indirect taxation;external demand;domestic revenue;tax arrears;parliamentary scrutiny;tax liability;donor flow;net acquisition;manufacturing sector;capital good;fixed budget;war damage;fiscal information;debt level;extreme scenario;investment budget;financial resource;fiscal data;fiscal planning;export market;political risk;political environment;budget circular;budget approval;foreign finance;net bank;commercial bank;fiscal forecast;capital transfer;treasury bill;net lending;domestic sources;primary deficit;business environment;financial product;Advisory services;fiscal measure;Macroeconomic Stability;general elections;fiscal framework;income redistribution;industrial company;social policy;partnership framework;Economic Management;tax appeal;government deficit;excise tax;foreign currency;investment expenditure;revenue administration;tax collection;fraud investigation;tax audit;public expenditure;government function;cumulative output;utility sector;negative growth;export growth;goods export;consumer good;consumer goods;unemployment rate;core inflation;price competitiveness;domestic economy;external position;trade deficit;export demand;government use;entity use;public consumption;program performance;legal limit;budget request;revenue allocation;profit tax;Property tax;program budget;audit recommendation;audit capability;donor agencies;fiscal system;social policies;government sector;social contribution;fiscal coordination;budget planning;tax revenue;short-term liability;short term liabilities;precious metal;payment arrears;Cash flow;budget allocation;data recording;political structure;contracting loan;payroll audit;control weakness



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