Indicator
Tax filing and payment procedures
Implemented
Not Implemented
Not Applicable
| Level | ALB | BIH | KOS | MNE | MKD | SRB |
|---|---|---|---|---|---|---|
| Electronic payment is available for most or all types of taxes. | ||||||
| E-filing rates among taxpayers are high for most main taxes. | ||||||
| It is easy for taxpayers to calculate the amount of tax owed and for the tax administration to verify the proper calculation of taxes owed by individuals or firms. | ||||||
| Software for tax compliance is free or available at a reduced cost. | ||||||
| E-filing is available for all types of taxes. | ||||||
| Pre-filled tax returns are available to taxpayers. | ||||||
| Tax filing and payment procedures are relatively simple. | ||||||
| The government has made clear attempts to simplify tax return forms and the process for calculating the amount of tax owed. | ||||||
| An independent body regularly reviews the tax filing and payment procedures to ensure their ease, clarity, and transparency. | ||||||
| The tax administration is regularly monitored to evaluate the efficiency of tax collection. |
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.