Indicator
Indirect tax policy
Implemented
Not Implemented
Not Applicable
Level 0
Level 5
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| Exports are zero rated under the VAT. | ||||||
| The scope of VAT exemptions and reduced rates is limited. | ||||||
| The economy raises significant revenues from environmentally-related taxes. | ||||||
| Tax simplification measures ease compliance costs for small businesses. | ||||||
| Excise taxes on tobacco and alcohol are levied at rates that are aligned with WHO guidance, although scope for improvement exists. *In the process of implementing. | ||||||
| The economy levies VAT on digital services provided by non-resident supplies through a remote registration and simplified collection mechanism. | ||||||
| The economy has a well-designed presumptive tax regime that incentivises informal sector businesses and their workers to enter the formal economy. | ||||||
| Health taxes are used to their full potential. | ||||||
| The economy has made climate change mitigation a reform priority through the implementation of coherent carbon pricing policies across all types of fossil fuels. |
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.