Total Revenue Revenue collection
authority Use of Revenue Comments
Tax Office (customs station)
Tax Office
Tax Office
Tax Office
Central budgets of the two entities
Cantonal budgets Entities’ budgets, cantonal budgets, municipal budgets
Central budgets of the entities
Cantonal budgets
The rates apply from September 9, 2000.
Motor fuels have market prices in Federation of Bosnia and Herzegovina (FB&H) since the end of 2000 (in Republic of Srpska (RS), market prices were intro-duced even earlier). Current prices (depen-dent on the octane grade) are:
Leaded 1.35-1.70 KM/l; 0.69-0.87 EUR/l Unleaded 1.25-1.70 KM/l; 0.64-0.87 EUR/l Diesel 1.20-1.60 KM/l; 0.61-0.82 EUR/l
The road usage fees are levied on motor fuels in addition to excise taxes; for exam-ple, total tax (excluding turnover tax) levied on leaded petrol is 525 KM/kl.
The rates apply from September 9, 2000.
TRANSPORT RELATED TAXATION Sales tax
Import duty
Turnover tax on goods and services
Annual vehicle tax Registration charges:
- Fee for Motor Vehicles Association - Road fee
- Water protection fee
Toll roads AIR TRANSPORT Flight transportation tax/
noise charges
AGRICULTURAL INPUTS Pesticides
Fertilizers
WASTE RELATED PRODUCT CHARGES Batteries/accumulators
Carrier bags
Disposable containers/packaging
BOSNIA AND HERZEGOVINA 2000
Instrument Objective of
tax/charge Tax base Tax rate
Revenue raising taxes
Revenue raising taxes
Revenue raising taxes
Administration cost recovery/
earmarked charge
Value of the vehicle
New cars:
- Passenger cars 1000 – 3000cm3 - Ambulances 1000 – 3000cm3 - Buses
2500 – 2800 cm3 Used cars (1000 – 3000cm3):
Value of the vehicle
Vehicles Lorries
All vehicles, dependent on engine capacity and/or
carrying capacity3 All vehicles, dependent on the engine capacity
20%
17%
10%
15%
15%
10%
8 KM; 4.1 EUR 15 KM; 7.7 EUR 25 KM – 1,200 KM;
12.8 – 613.5 EUR
20 KM – 160 KM;
10.2 – 81.8 EUR
3 Vehicles: 0-900 cm3 25KM Buses: 10 KM Vehicles for transportation of goods and people:
900-1350 cm3 40 KM 0 – 3,500 kg 250 KM
1350-1800 cm3 50KM Trucks: up to 1,200 KM + 3,500 kg 375 KM
1800-2500 cm3 100 KM
Total Revenue Revenue collection
authority Use of Revenue Comments
Tax Office
Cantonal budget in FB&H; in RS, sales taxes are 65% rev-enue of the entity’s budget, 35% of the municipal budgets Central budget of B&H
Cantonal budgets
Cantonal budgets in FB&H Data for RS is not available
Sales tax in FB&H is reduced to 7% for domestically produced cars.
In 2001, sales tax rate will increase to 24%.
In 2001, tax rate will increase to 12%.
Water protection fee is the only charge directly related to the environment – col-lected revenue is transferred to Public Water Management Enterprises.
Tyres
CFCs and/or halons Light bulbs Lubricants Refrigerants WASTE
Municipal waste user charges
Waste disposal charge Waste non-compliance fees Deposit-refund schemes WATER
INSTRUMENTS FOR MANAGING WATER QUALITY Water consumption charge
BOSNIA AND HERZEGOVINA 2000
Instrument Objective of
tax/charge Tax base Tax rate
Cost recovery
Cost recovery Incentive
FB&H Sarajevo Households:
Srednje bosanski canton
Households:
Zenicko – Dobojski canton
Households:
Posavski canton Households:
Small enterprises:
Big enterprises:
RS:Doboj Households:
Enterprises:
Banja Luka Households:
Enterprises:
Prijedor Households:
Enterprises:
Volumetric charge or flat rate4:
Households Industry
0.1 KM (0.051 EUR)/m2 + 1 KM (0.51 EUR)/month 0.1 KM (0.051 EUR)/m2 or 7KM (3.58 EUR)/month 0.15 KM/m2; 0.08 EUR/m2 10 KM (5.11 EUR)/month 15 KM (7.67 EUR)/month 50 KM (25.6 EUR)/month
0.024 KM/m2; 0.012 EUR /m2 0.075KM/m2; 0.038 EUR /m2 0.04 KM/m2; 0.02 EUR/m2 0.075KM/m2; 0.041 EUR /m2 0.03 KM/m2; 0.015 EUR/m!!!2 0.20KM/m2; 0.102 EUR/m2
0.2 – 1.2 KM/m3; 0.1 – 0.61 EUR/m3 0.5 – 3.0 KM/m3; 0.26 – 1.53 EUR/m3
4 When there is no metering equipment, consumption of 5 - 6 m3per person per month is normally assumed; this figure is estimated based on
Total Revenue Revenue collection
authority Use of Revenue Comments
Data of each service provider
Service providers or municipalities
Service providers
Recovery of waste collection, trans-port and disposal costs
Service providers
Charges differ widely across the country, and are normally set per m2of property, and/or as a flat rate per user per month.
Waste user charges for enterprises are nor-mally set at a different rate compared to household ones.
Prices differ across the country, dependent on the water supply costs. Generally speaking, prices are higher in FB&H then in RS.
The price includes both water supply and sewerage, and the ratio between the two also varies across the country. Share of the sewage charges ranges form 30% in Sarajevo (FB&H) to 50% in the town of Gradiska (RS).
Water protection charge
Sewage treatment charge
INSTRUMENTS FOR MANAGING WATER QUANTITY Water abstraction charge
NATURAL RESOURCE AND MINING Gravel extraction charge
INSTRUMENTS FOR BIODIVERSITY AND NATURE PROTECTION Natural park entrance fees
Nature protection non-compliance fees Wood export charges
DIRECT TAX PROVISIONS Investments grants, etc.
Accelerated Depreciation
BOSNIA AND HERZEGOVINA 2000
Instrument Objective of
tax/charge Tax base Tax rate
Resources management
Resources management
Revenue raising
RS: < 10,0005p.e.
> 2,000,000 p.e.
FB&H
FB&H:
Abstracted water Water for hydro power plants
RS:- Agriculture - Irrigation
- Fish farming in artif.
reservoirs - Industry, mining, energy, forestry, water mgmt. etc.
- Financial, technical professional services - Wat. supp. companies
FB&H
m3of extracted material
RS:Value of exported:
- raw wood - timber
1KM/p.e; 0.51 EUR/p.e.
14,700 KM (7,515 EUR) + 0.00483 KM (0.002 EUR)/p.e.
2 KM/p.e; 1.02 EUR/p.e.
0.1 KM/m3; 0.05 EUR/m3 2% of the production price
0.01 KM/m3; 0.005 EUR/m3 0.006 KM/m3; 0.003 EUR/m3 0.013 KM/m3; 0.007 EUR/m3 0.045 KM/m3; 0.023 EUR/m3
0.040 KM/m3; 0.02 EUR/m3 0.035 KM/m3; 0.018 EUR/m3
1 KM/m3; 0.51 EUR/m3
10% 3%
5 Decision of RS Government determines water protection fee for one population equivalent (p.e.), based on the average 24 hours discharge of wastewater, and according to the number of inhabitants. This varies from 1KM per p.e. for less than 10,000 p.e, to 14,700 KM plus 0.00483 KM per p.e. for more than 2,000,000 p.e.
Total Revenue Revenue collection
authority Use of Revenue Comments
Entity budget in RS
Ministry for Water Management in RS Central and municipal budgets in FB&H;
Central and munic-ipal budgets in FB&H
Ministry for Water Management in RS
Introduced in 1998, based on the Polluter Pays Principle.
Sewage charge is included in the price of water – see paragraph above.
Federal Law provides for reforestation (20% of profits) and afforestation fees (3%) but these Federal regulations are not thor-oughly enforced.
Note: In B&H, there are no Environmental Protection Funds on the national level or the entities’ level. There are two cantonal laws (Official Gazette of Zenica-Doboj Canton no 1/2000 and Official Gazette of Tuzla Canton no 6/98) that provide for the establishment of cantonal Environment Protection Funds in the Federation of Bosnia and Herzegovina.
Total Revenue Revenue
collec-tion authority Use of Revenue Comments