Effects of Revenue Generation on Tax Auditing in Sarajevo, Bosnia and Herzegovina

Q3 Economics, Econometrics and Finance

Afro-Asian Journal of Finance and Accounting Pub Date : 2023-05-30 DOI:10.53819/81018102t5170

Beriz Lozančić Bujang, Milorad Belkić, Hofmann Nikola, Živković Janchai, Milorad Belkić Hofmann, Nikola Živković Janchai

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Abstract

Revenue generation is crucial for the financial sustainability and functioning of organizations and governments. The study sought to examine the effects of revenue generation on tax auditing in Sarajevo, Bosnia and Herzegovina. Tax auditing refers to the process of examining and reviewing tax-related records, financial statements, and other relevant documents to ensure compliance with tax laws and regulations. Tax authorities may prioritize audits of high-revenue-generating taxpayers or sectors, potentially overlooking smaller taxpayers or sectors that may still pose a risk of non-compliance. Tax authorities can ensure that revenue generation efforts are balanced with maintaining taxpayers' trust and encouraging voluntary compliance. The study utilized the descriptive research design. The target population was 180 businesses in Sarajevo, Bosnia and Herzegovina. The research did sampling of 140 participants that were selected from the target population of 180 businesses in Sarajevo, Bosnia and Herzegovina. Questionnaires were utilized to gather the data. The study concluded that a comprehensive evaluation of existing practices, policies

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收入产生对波斯尼亚和黑塞哥维那萨拉热窝税务审计的影响

创收对各组织和政府的财政可持续性和运作至关重要。这项研究试图审查在波斯尼亚-黑塞哥维那萨拉热窝产生收入对税务审计的影响。税务审计是指对与税务有关的记录、财务报表和其他有关文件进行审查和审查，以确保符合税收法律法规的过程。税务机关可能会优先对高收入纳税人或部门进行审计，可能会忽略可能仍然存在违规风险的较小纳税人或部门。税务机关可以确保创收工作与维护纳税人的信任和鼓励自愿遵守保持平衡。本研究采用描述性研究设计。目标人群是波斯尼亚和黑塞哥维那萨拉热窝的180家企业。该研究对140名参与者进行了抽样调查，这些参与者是从波斯尼亚和黑塞哥维那萨拉热窝的180家企业的目标人群中挑选出来的。采用问卷调查的方式收集数据。该研究的结论是，全面评价现有的做法、政策

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来源期刊

Afro-Asian Journal of Finance and Accounting Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： Finance and accounting are seen as essential components for the successful implementation of market-based development policies supporting economic liberalisation in the rapidly emerging economies in Africa, the Middle-East and Asia. AAJFA aims to foster greater discussion and research of the development of the finance and accounting disciplines in these regions. A major feature of the journal will be to emphasise the implications of this development and the effects on businesses, academics and professionals. Topics covered include: -Asset pricing, corporate finance, banking; market microstructure -Behavioural and experimental finance; law and finance -Emerging economies: finance, audit committees, corporate governance -Islamic finance, accounting and auditing -Equity analysis and valuation, venture capital and IPOs -National GAAP and IASs compliance, harmonisation and strategies -Financial measurement/disclosure, and the quality of information reported -Accountability and social/ethical/environmental measurement/reporting -Cultural, political, institutional impact on financial measurement/disclosure -Accounting practices for intellectual capital and other intangible assets -Provision of non-audit services and impairment to auditor independence -Audit quality and auditor skills; internal control/auditing -Management accounting, control and /use of key performance indicators -Accounting education and professional development, accounting history -Public sector and not-for-profit accounting