Suchergebnisse

Cover -- CONTENTS -- Glossary -- SUMMARY OF MISSION OUTCOMES AND PRIORITY RECOMMENDATIONS -- DETAILED TECHNICAL ASSESSMENT AND RECOMMENDATIONS -- A. Reconciliation Processes -- B. Compilation of Nonbudgetary Public Sector Units -- C. Classification Issues -- D. Officials Met During the Mission -- FIGURES -- 1. Illustration Step-by-Step Unravelling Annual Financial Statement into Entity Components -- 2. Step [A]-Verifying Net Income -- 3. Step [B]-Estimating Net Flows -- 4. Step [C]-Determine 'Other Economic Flows' and Unravelling Provisions -- 5. Step [D]-Allocating GFS Transactions, OEFs and Stocks -- 6. Step [E]-Finalizing GFS Framework, and Calculating NLB and Financing -- TABLES -- 1. Priority Recommendations -- 2. Adjustments on Revenue and Expense per GFSM 2014 and ESA 2010 -- 3. Adjusting Provisions Recording to the GFSM 2014 and ESA 2010 Methodology -- 4. Additional Recommendations -- 5. Comparison CONCEPT 'New' GFSM 2014 Framework Data and 'Old' HRT Data -- 6. Additional Recommendations -- 7. Illustration of Health Care Funding and Provision Flows Four Subsectors of the Economy -- 8. Generic Business Accounting Standards and GFS Recording Standards Compared (Treatment of Specific Concepts in the GFSM 2014 and ESA 2010 Frameworks) -- APPENDIX -- I. Proposed Compilation Process for Extrabudgetary Units

Cover -- CONTENTS -- GOVERNMENT SPENDING IN BOSNIA AND HERZEGOVINA -- A. Level of Government Spending -- B. Structure and Efficiency of Government Spending -- C. Policy Recommendations -- TOWARD A MORE BALANCED TAX SYSTEM IN BOSNIA AND HERZEGOVINA -- A. Introduction -- B. Level and Structure of Tax Revenues in Bosnia and Herzegovina -- C. Tax Rate Structure -- D. Tax Efficiency -- E. Total Tax Wedge -- F. Conclusion -- BOX -- 1. General Recommendations on Revenue Mobilization -- TABLES -- 1 General Government Budgetary Operations, 2005-2014 -- 2a. General Government: Tax Structure and Tax Levels for Selected European Countries -- 2b. General Government: Tax Structure and Tax Levels for Selected European Countries -- 3. VAT, Corporate, and Individual Income Tax Rates for Selected European Countries, 2014 -- 4. Labor Income Taxation -- DIRE STATE OF LABOR MARKETS CALLS FOR BROAD-BASED REFORMS -- A. Worrisome Labor Market Trends -- B. Diagnostics of Structural Impediments -- C. Making BIH a more Conducive Place for Job Creation -- BOXES -- 1. The Region Is Moving On -- 2. Modernizing Labor Laws in Bosnia and Herzegovina -- REFERENCES.

KEY ISSUESStand-By Arrangement (SBA): The Board approved Bosnia and Herzegovina's (BiH)request for a two-year SBA with access of SDR 338.2 million (200 percent of quota) onSeptember 26, 2012. The fourth review was completed on October 28, 2013 andSDR 211.375 million (125 percent of quota) has been disbursed so far. SDR 42.275 million(25 percent of quota) would become available after completion of the fifth review.Program performance: Policy implementation remains strong despite a challengingenvironment. All end-September 2013 performance criteria (PCs) and indicative targetswere met. The fifth