{"id":6225,"date":"2025-12-04T14:19:44","date_gmt":"2025-12-04T14:19:44","guid":{"rendered":"https:\/\/finconsult.ba\/?page_id=6225"},"modified":"2025-12-10T18:19:47","modified_gmt":"2025-12-10T18:19:47","slug":"poslovni-konsultant-broj-144-mart-2025","status":"publish","type":"page","link":"https:\/\/finconsult.ba\/en\/poslovni-konsultant-broj-144-mart-2025\/","title":{"rendered":"POSLOVNI KONSULTANT &#8211; BROJ 144 \/ MART 2025"},"content":{"rendered":"<\/p>\n\n\n\n<section class=\"issue-detail red-theme\">\n  <div class=\"issue-container\">\n\n    <!-- HEADER -->\n    <header class=\"issue-head\">\n      <h1>Business Consultant \u2013 Issue 144 \/ March 2025<\/h1>\n      <p class=\"issue-lead\">\n        Scientific and professional journal in the fields of economics, finance, accounting, taxation, management, and contemporary business practices.\n      <\/p>\n    <\/header>\n\n    <!-- IMPRESSUM -->\n    <section class=\"issue-section\">\n      <h2>Impressum<\/h2>\n\n      <div class=\"imp-grid\">\n        <div class=\"imp-col\">\n          <dl class=\"imp-list\">\n            <div>\n              <dt>Publisher:<\/dt>\n              <dd>Educational and Consulting House \u201cFINconsult\u201d Tuzla, BiH<\/dd>\n            <\/div>\n            <div>\n              <dt>Publisher\u2019s address:<\/dt>\n              <dd>\n                Armije RBiH 15, 75000 Tuzla<br>\n                tel\/fax: (035) 277-275 \u00b7 mobile: 061\/963-917<br>\n                e-mail: finconsult@bih.net.ba\n              <\/dd>\n            <\/div>\n            <div>\n              <dt>Editor-in-Chief:<\/dt>\n              <dd>Prof.dr.sc. Ismet Kali\u0107, Director of \u201cFINconsult\u201d Tuzla<\/dd>\n            <\/div>\n          <\/dl>\n        <\/div>\n\n        <div class=\"imp-col\">\n          <h3>Editorial Board:<\/h3>\n          <ul class=\"editors-list\">\n            <li>Emeritus Prof.dr. Adil Kurti\u0107, FINRA University Tuzla, BiH<\/li>\n            <li>Prof. dr. Bahrija Umihani\u0107, Faculty of Economics Tuzla, BiH<\/li>\n            <li>Prof. dr. Senada Kurtanovi\u0107, Faculty of Economics Biha\u0107, BiH<\/li>\n            <li>Prof. dr. Helena Bla\u017ei\u0107, Faculty of Economics Rijeka, Croatia<\/li>\n            <li>Prof. dr. Vladica Risti\u0107, University BEOPOLIS, Belgrade, Serbia<\/li>\n            <li>Prof.dr.sc. Marijana \u0160e\u0107ibovi\u0107, College of Tourism and Management, BiH<\/li>\n            <li>Prof.dr.sc. Edin Glogi\u0107, FINRA University Tuzla, BiH<\/li>\n          <\/ul>\n          <p class=\"imp-meta\">\n            Print: \u201cMikro\u0161tampa\u201d d.o.o. Tuzla<br>\n            ISSN: <strong>1986-5538<\/strong>\n          <\/p>\n        <\/div>\n      <\/div>\n    <\/section>\n\n    <!-- TABLE OF CONTENTS -->\n    <section class=\"issue-section\">\n      <h2>Table of Contents<\/h2>\n\n      <ol class=\"toc-list\">\n        <li>\n          <span class=\"toc-title\">Systemic Factors of Credit Risk in Large Enterprises of the Real Sector<\/span>\n          <span class=\"toc-meta\">Dr.sc. Suzi Mikuli\u0107 \u00b7 pp. 6\u201317<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Business Performance of Enterprises<\/span>\n          <span class=\"toc-meta\">Dr.sc. Admir \u010cavali\u0107, Dr.sc. Ema Buri\u0107 \u00b7 pp. 18\u201326<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Preparation of the Tax Balance and Corporate Income Tax Return for 2024 in FBiH<\/span>\n          <span class=\"toc-meta\">Mr.ecc. Irnesa Ha\u0161imbegovi\u0107 \u00b7 pp. 27\u201339<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Preparation of the Personal Income Tax Return for 2024 for Citizens and Craftsmen, and the Property Tax Return for 2025<\/span>\n          <span class=\"toc-meta\">Mr.sc. Fahra \u0106atovi\u0107 \u00b7 pp. 40\u201348<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Preparation of the Corporate Income Tax Return in Br\u010dko District BiH for 2024<\/span>\n          <span class=\"toc-meta\">Mr.sc. Asmir Mujanovi\u0107 \u00b7 pp. 49\u201371<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Transfer Pricing and Its Impact on the Tax Balance and Transfer Pricing Report for 2024<\/span>\n          <span class=\"toc-meta\">Mr.sc. Zlatan Imamovi\u0107 \u00b7 pp. 72\u201381<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Rights and Obligations of Taxpayers in the Process of VAT Registration and Deregistration<\/span>\n          <span class=\"toc-meta\">Dr. Milica Vidovi\u0107 \u00b7 pp. 82\u201399<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Regulation on Amendments to the Regulation on the Payment of Assistance to Workers by Employers in FBiH<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, dipl.ecc. \u00b7 p. 100<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Regulation on Measures of Financial Assistance to Low-Accumulation Activities in FBiH for 2025<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, dipl.ecc. \u00b7 pp. 101\u2013103<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Specifics in the Taxation of Foreign Legal and Natural Persons \u2013 Withholding Tax<\/span>\n          <span class=\"toc-meta\">Mr.sc. Asmir Mujanovi\u0107, OR \u00b7 pp. 104\u2013108<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Sentences of Court Practice<\/span>\n          <span class=\"toc-meta\">Dr.sc. Faruk Latifovi\u0107 \u00b7 pp. 109\u2013114<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Questions and Answers \u2013 Direct and Indirect Taxes, Labour Relations and Finance<\/span>\n          <span class=\"toc-meta\">pp. 115\u2013125<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Statistical Data and Work Support Service<\/span>\n          <span class=\"toc-meta\">pp. 126\u2013144<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Overview of New Regulations (BiH, FBiH, RS, Br\u010dko District BiH)<\/span>\n          <span class=\"toc-meta\">pp. 145\u2013146<\/span>\n        <\/li>\n      <\/ol>\n    <\/section>\n\n    <!-- ARTICLES WITH ABSTRACTS -->\n    <section class=\"issue-section\">\n      <h2>Articles with Abstracts<\/h2>\n\n      <!-- 1 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>1) Systemic Factors of Credit Risk in Large Enterprises of the Real Sector<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 6\u201317<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Dr.sc. Suzi Mikuli\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          The aim of this paper is to examine the impact of macroeconomic\n          variables as systemic factors of the external environment\n          on credit risk in transactions between enterprises\n          in the real sector. The research was conducted on a\n          sample of large enterprises in Bosnia and Herzegovina over\n          a five-year period. The obtained results suggest\n          that the macroeconomic variables GDP, interest rates on\n          loans to enterprises, inflation and the unemployment rate\n          have significant explanatory power in explaining\n          credit risk in real sector enterprises. GDP and\n          inflation are negatively correlated with credit risk,\n          while unemployment and interest rates on loans\n          are positively correlated at the 5% significance level.\n          On the other hand, the observed variables on their own\n          do not have a satisfactory predictive ability in\n          forecasting credit risk in real sector enterprises\n          (ROC = 0.52) and therefore they should be used in\n          combination with other specific predictors such\n          as financial statement analysis indicators and\n          non-financial information.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> systemic factors, credit risk, real sector\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> G32, C2, E3, E43\n          <\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 2 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>2) Business Performance of Enterprises<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 18\u201326<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Dr.sc. Admir \u010cavali\u0107, Dr.sc. Ema Buri\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          Business performance of enterprises represents\n          the achievement of results in various aspects of operations,\n          whereby inputs, processes and outputs are analysed.\n          The measurement of business performance implies\n          the establishment of indicators that enable analysis\n          of the achievement of organizational goals. Key performance\n          indicators may be financial and non-financial. This\n          paper aims to systematize theoretical knowledge\n          related to business performance and to present methods\n          of performance measurement, with a focus on contemporary\n          performance measurement methods. The application of modern\n          models and tools enables integrated analysis\n          of operations and precise direction of organizational\n          resources towards achieving competitive advantage.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> business performance, performance, enterprise\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> J53, M12\n          <\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 3 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>3) Preparation of the Tax Balance and Corporate Income Tax Return for 2024 in FBiH<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 27\u201339<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Mr.ecc. Irnesa Ha\u0161imbegovi\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          The year 2025 began very demanding for taxpayers,\n          but also for the Tax Administration of FBiH.\n          With the adoption of a number of regulations and the announcement\n          of tax reform, the Government of the Federation of BiH set\n          ambitious goals and announced a very challenging year. In spite of\n          this, every beginning of a new business year\n          represents a difficult and demanding period for accountants,\n          auditors, taxpayers, as well as for the Tax\n          Administration. The annual financial statements are submitted\n          at the end of February, and taxpayers still have\n          until the end of March to submit the Corporate Income Tax Return,\n          along with all accompanying attachments. Particular attention is\n          always required when completing the Tax Balance.\n          The numerous items and diverse circumstances place both\n          taxpayers and tax inspectors in dilemmas. The text\n          provides an overview of the most common situations when completing\n          the Tax Balance as the basis for preparing\n          the Corporate Income Tax Return and for determining the tax base\n          for the calculation of corporate income tax.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> profit, tax balance, tax return, Tax Administration, tax incentives, corporate income tax base\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> H2, H25\n          <\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 4 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>4) Preparation of the Personal Income Tax Return for 2024 for Citizens and Craftsmen, and the Property Tax Return for 2025<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 40\u201348<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Mr.sc. Fahra \u0106atovi\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          Personal income tax for 2024 is finally\n          determined on the basis of the Annual Personal Income Tax Return\n          (Form GPD-1051), which the taxpayer\n          is required to submit to the Tax Administration of the Federation\n          of BiH by 31 March 2025.\n          This text focuses on the obligation of taxpayers \u2013\n          natural persons (craftsmen and citizens) in relation to the determination\n          of the final personal income tax liability, i.e.\n          on the Annual Personal Income Tax Return \u2013 Form GPD-\n          1051 for 2023, as well as its annexes \u2013 other\n          annual returns and reports.\n          The methods are presented for determining: the types of taxable\n          income, revenues and expenses, tax base,\n          tax reliefs, tax credit and final tax liability.\n          In addition, attention is drawn to those tax returns\n          by which individual parts of income\n          (schedules) were taxed during the year and which represent the \u201cbasis\u201d\n          for the preparation of annual returns and reports and ultimately\n          of the Annual Personal Income Tax Return \u2013 Form GPD-\n          1051.\n          The text further briefly points out all key\n          factors relating to the Annual Personal Income Tax Return.\n          In addition, property tax for\n          2025 is also covered. Keywords: taxpayer, income, personal income tax base,\n          annual returns, tax reliefs, tax credit, final liability\n          and property tax.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> taxpayer, income, personal income tax base, annual returns, tax reliefs, tax credit, final liability, property tax\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> H2, H25\n          <\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 5 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>5) Preparation of the Corporate Income Tax Return in Br\u010dko District BiH for 2024<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 49\u201371<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Mr.sc. Asmir Mujanovi\u0107, OR<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          The preparation of the corporate income tax return requires\n          serious preparation and a very good and expert knowledge\n          of regulations in this area, especially bearing in mind\n          that a large number of accounting positions are valued\n          and treated differently for tax purposes. For this\n          reason, it is necessary to have well-organized tax\n          accounting that provides all the necessary data\n          in order to correctly calculate and report corporate income tax.\n          The compilation of financial statements is most practical\n          when started with the preparation of the income statement,\n          where at a certain stage work is paused and the tax balance\n          is prepared. A necessary step for completing the\n          income statement is determining the corporate income tax liability.\n          The preparation of the tax return\n          requires compliance with and application of the Law on Corporate\n          Income Tax and the Rulebook on the Application of the Law on\n          Corporate Income Tax. Through the application of tax regulations\n          to accounting profit or loss before tax,\n          tax non-deductible expenses are added and items that reduce\n          the tax base are deducted. Items that may\n          reduce the tax base under tax regulations are\n          tax incentives and tax exemptions. The prescribed tax\n          rate is then applied to the thus determined base\n          and the final tax liability for the reporting year is calculated.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> corporate income tax, specifics in calculation, tax accounting, tax regulations, accounting profit\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> H2, H25\n          <\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 6 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>6) Transfer Pricing and Its Impact on the Tax Balance and Transfer Pricing Report for 2024<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 72\u201381<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Mr.sc. Zlatan Imamovi\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          We are witnessing a growing trend in the importance of\n          transfer pricing control and in preventing attempts to shift\n          corporate income tax liabilities between taxpayers\n          through transfer prices. This paper provides an overview of\n          the theoretical basis for control and proper treatment\n          of transactions between related parties and presents four\n          practical examples that will serve readers in practice\n          as guidance and a template for action. The aim of this paper\n          is precisely to help taxpayers to\n          act correctly when applying legal regulations and\n          obligations regarding transactions between related parties\n          and in correctly completing mandatory forms\n          with a presentation of the most common errors made by\n          taxpayers. The paper presents definitions\n          of transfer prices, taxpayers subject to the rules,\n          transfer pricing methods and practical examples from practice.\n          Each of the four examples contains a solution\n          to the situation in the example, which can serve as a template\n          for similar actions by taxpayers.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> transfer prices, transfer pricing study\/report, comparable price\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> H2, H25\n          <\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 7 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>7) Rights and Obligations of Taxpayers in the Process of VAT Registration and Deregistration<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 82\u201399<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Dr. Milica Vidovi\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          Most dilemmas and uncertainties relating to VAT registration\n          arise with respect to the question which supplies\n          are subject to VAT, so that some persons are obliged\n          to register for VAT and others are not, and also with respect to\n          the question who may voluntarily register for VAT\n          and under what conditions. In connection with the above,\n          the question arises as to at what moment\n          a person should submit a VAT registration application in order\n          to avoid penalties imposed due to\n          late submission of this application. Furthermore,\n          another question which may cause confusion regarding\n          the obligation to register for VAT is whether\n          the legal form of the business entity, type\n          of ownership, craft-entrepreneurial activity, activities\n          of ministries, administrative organizations, local\n          self-government units, etc. may have an impact on\n          the obligation to register for VAT in terms of the existence\n          of certain exemptions from mandatory registration.\n          A taxpayer dissatisfied with the decision\n          of the Indirect Taxation Authority (ITA) on registration and\n          termination of registration has the right of appeal.\n          It often happens that persons entered in the Single Register\n          of Indirect Taxpayers as VAT taxpayers do not provide\n          the ITA with up-to-date information on changes in certain data (e.g.\n          new activity, new business unit, new\n          transaction account, telephone number, etc.), although they\n          are obliged to do so within the deadlines\n          prescribed by law. This leads in tax practice to problems\n          in executing VAT refunds, performing inspections, etc.\n          There is also a lack of understanding of the obligation\n          to submit VAT returns after the taxpayer has submitted\n          a VAT deregistration application, whereas the obligation\n          to submit VAT returns exists as long as the ITA has not deleted\n          the taxpayer from the Single Register of Indirect Taxpayers,\n          even in cases where that taxpayer has been deleted from\n          the court register or another competent authority\u2019s register.\n          Since the area of VAT registration and deregistration\n          involves a significant number of questions and dilemmas\n          that taxpayers face on a daily basis, this paper will\n          first explain the advantages and disadvantages of entering\n          the VAT system. It will also point out who is required\n          to register for VAT and which supplies, in accordance\n          with the provisions of the Law on Value Added Tax,\n          are subject to VAT, and then who may voluntarily\n          register for VAT and under what conditions, as well as\n          which documentation needs to be submitted to the ITA\n          in order to be registered for VAT. The obligations that\n          a VAT taxpayer has towards the ITA after registration\n          for this type of tax will also be highlighted. The paper\n          will explain the method and the addressee for submitting\n          an appeal against the ITA decision on registration\n          and termination of registration, as well as the time limits\n          for its submission. In addition, it will explain how and to whom\n          a deregistration request based on VAT is submitted,\n          what must be attached to it, and what a VAT taxpayer\n          must do in order for the ITA to delete them from the Single\n          Register of Indirect Taxpayers.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> VAT, threshold, registration, deregistration, application\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> H23, H25\n          <\/p>\n        <\/div>\n      <\/article>\n    <\/section>\n\n    <!-- OTHER CONTENTS WITHOUT ABSTRACTS -->\n    <section class=\"issue-section\">\n      <h2>Other Contents<\/h2>\n      <ul class=\"extra-list\">\n        <li>\n          <span class=\"extra-title\">Regulation on Amendments to the Regulation on the Payment of Assistance to Workers by Employers in FBiH<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl.ecc. \u00b7 p. 100<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Regulation on Measures of Financial Assistance to Low-Accumulation Activities in FBiH for 2025<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl.ecc. \u00b7 pp. 101\u2013103<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Specifics in the Taxation of Foreign Legal and Natural Persons \u2013 Withholding Tax<\/span>\n          <span class=\"extra-meta\">Author: Mr.sc. Asmir Mujanovi\u0107, OR \u00b7 pp. 104\u2013108<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Sentences of Court Practice<\/span>\n          <span class=\"extra-meta\">Author: Dr.sc. Faruk Latifovi\u0107 \u00b7 pp. 109\u2013114<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Questions and Answers \u2013 Taxes and Labour Relations<\/span>\n          <span class=\"extra-meta\">pp. 115\u2013125<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Statistical Data and Work Support Service<\/span>\n          <span class=\"extra-meta\">pp. 126\u2013144<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Overview of New Regulations \u2013 BiH, FBiH, RS, BD BiH<\/span>\n          <span class=\"extra-meta\">pp. 145\u2013146<\/span>\n        <\/li>\n      <\/ul>\n    <\/section>\n\n    <!-- CTA: SUBSCRIPTION \/ JOURNAL REGISTRATION -->\n    <section class=\"issue-section issue-cta-wrap\">\n      <div class=\"issue-cta-text\">\n        <p>\n          To access all issues of the journal \u201cBusiness Consultant\u201d and obtain an annual subscription,\n          you can complete the registration via 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