Indicator
Personal income taxes (PIT) and social security contributions (SSCs) analysis
Implemented
Not Implemented
Not Applicable
Level 0
Level 5
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| Some analysis on the impact of the PIT system and SSCs on labour market outcomes has been carried out. | ||||||
| The economy systematically and continuously analyses the impact of the PIT system and SSCs on labour market outcomes using tax and labour market microdata. | ||||||
| The distributional impact of the PIT and SSC system is analysed. | ||||||
| The economy has used tax and labour market data to analyse the impact of the PIT system and SSCs on informal employment, women’s labour force participation, and youth unemployment. | ||||||
| The economy analyses the impact of structural trends, such as population ageing and migration on PIT revenues and on the sustainability of the social protection system. | ||||||
| The economy has implemented the OECD Automatic Exchange of Information (AEOI) standards and is using the data for tax policy and compliance purposes. | ||||||
| Microdata is used to compare the statutory tax burden to the effective tax rate paid by taxpayers across the income distribution. | ||||||
| The PIT and SSC analysis carried out is used as a key input in tax policy making and has had an impact on recent tax policy changes. | ||||||
| The economy regularly uses information received through the Automatic Exchange of Information (AEOI) between tax administrations to assess the tax burden on capital income across the income distribution. |
Note that for Bosnia and Herzegovina, “State” stands for the state level, while “FBiH” stands for the Federation of Bosnia and Herzegovina and “RS” stands for Republika Srpska - the two entities of Bosnia and Herzegovina. Note that the presented scoring criteria system is not a full representation of the scoring methodology used to determine the score for an indicator. For more information, see the Methodology section.