{"id":6787,"date":"2026-03-17T09:30:56","date_gmt":"2026-03-17T09:30:56","guid":{"rendered":"https:\/\/finconsult.ba\/?page_id=6787"},"modified":"2026-03-17T09:31:42","modified_gmt":"2026-03-17T09:31:42","slug":"poslovni-konsultant-broj-153-februar-2026","status":"publish","type":"page","link":"https:\/\/finconsult.ba\/en\/poslovni-konsultant-broj-153-februar-2026\/","title":{"rendered":"BUSINESS CONSULTANT - ISSUE 153 \/ FEBRUARY 2026"},"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 153 \/ February 2026<\/h1>\n      <p class=\"issue-lead\">\n        Scientific and professional journal in the fields of economics, finance, accounting, auditing, taxation, 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 company \u201cFINconsult\u201d Tuzla, BiH<\/dd>\n            <\/div>\n            <div>\n              <dt>Publisher 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 and responsible editor:<\/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<\/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 in Rijeka, Croatia<\/li>\n            <li>Prof. dr. Vladica Risti\u0107, BEOPOLIS University, 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<\/li>\n          <\/ul>\n          <p class=\"imp-meta\">\n            Printed by: \u201cMikro\u0161tampa\u201d d.o.o. Tuzla<br>\n            Electronic ISSN: <strong>1986-5538<\/strong>\n          <\/p>\n        <\/div>\n      <\/div>\n    <\/section>\n\n    <!-- 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\">\n            IFRS\/IAS vs. IFRS for SMEs in the context of the presentation of financial statements\n          <\/span>\n          <span class=\"toc-meta\">Authors: Prof.dr.sc. Ismet Kali\u0107, Prof.dr.sc. Edin Glogi\u0107 \u00b7 pp. 6\u201319<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Financial reporting of budgets and budget users for 2025 in the Federation of Bosnia and Herzegovina\n          <\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, dipl.ecc. \u00b7 pp. 20\u201336<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Specific features in the preparation and presentation of annual financial statements in Br\u010dko District for 2025\n          <\/span>\n          <span class=\"toc-meta\">Author: Mr.sc. Asmir Mujanovi\u0107 \u00b7 pp. 37\u201364<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            The impact of digital transformation, artificial intelligence, and sustainability principles on strategic and operational financial management decision-making\n          <\/span>\n          <span class=\"toc-meta\">Authors: Prof.dr.sc. Ismet Kali\u0107, Mr.sc. Nermina \u0106ati\u0107, Mr.sc. Tarik \u0106ati\u0107 \u00b7 pp. 65\u201379<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Specific features of investing and financing in tourism\n          <\/span>\n          <span class=\"toc-meta\">Authors: Prof.dr.sc. Ismet Kali\u0107, Mr.sc. Nermina \u0106ati\u0107, Mr.sc. Tarik \u0106ati\u0107 \u00b7 pp. 80\u201385<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Digital forensics in the detection and proving of AI-generated manipulations\n          <\/span>\n          <span class=\"toc-meta\">Authors: Prof.dr.sc. Had\u017eib Salki\u0107, Prof.dr.sc. Ismet Kali\u0107, Prof.dr.sc. Edin Glogi\u0107 \u00b7 pp. 86\u201392<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Omnichannel approach to financing socially responsible projects: the role of crowdfunding and blockchain\n          <\/span>\n          <span class=\"toc-meta\">Authors: Dr. Amra Selimovi\u0107-Fijuljanin, Dr. Admir Me\u0161kovi\u0107 \u00b7 pp. 93\u2013109<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            VAT treatment of shortages and write-offs of goods \u2013 recording in the VAT return and e-records\n          <\/span>\n          <span class=\"toc-meta\">Author: Dr. Milica Vidovi\u0107 \u00b7 pp. 110\u2013119<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Administrative and procedural aspects of tax proceedings in Bosnia and Herzegovina: normative analysis and comparative review of Serbia and Croatia\n          <\/span>\n          <span class=\"toc-meta\">Authors: Prof.dr. Nermin Lapandi\u0107, Admir \u0160e\u0107i\u0107, Bachelor of Law \u00b7 pp. 120\u2013134<\/span>\n        <\/li>\n      <\/ol>\n\n      <h3 class=\"toc-subheading\">\n        Current amendments and application of tax and other regulations in BiH and current developments in the EU\n      <\/h3>\n\n      <ol class=\"toc-list\" start=\"10\">\n        <li>\n          <span class=\"toc-title\">\n            Regulation on the payment of assistance to workers by employers in 2026 in the Federation of Bosnia and Herzegovina\n          <\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, dipl.ecc., OR \u00b7 pp. 135\u2013136<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Specific features in determining income and benefits from dependent activity in Br\u010dko District BiH\n          <\/span>\n          <span class=\"toc-meta\">Author: Mr.sc. Asmir Mujanovi\u0107, OR \u00b7 pp. 137\u2013140<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">Selected court practice decisions<\/span>\n          <span class=\"toc-meta\">Author: Dr.sc. Faruk Latifovi\u0107 \u00b7 pp. 141\u2013146<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Questions and answers (direct and indirect taxes, labour relations and finance)\n          <\/span>\n          <span class=\"toc-meta\">pp. 147\u2013153<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">Statistical data and work support service<\/span>\n          <span class=\"toc-meta\">pp. 154\u2013172<\/span>\n        <\/li>\n\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. 173\u2013174<\/span>\n        <\/li>\n      <\/ol>\n    <\/section>\n\n    <!-- PAPERS 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\">ABSTRACT<\/div>\n            <h3>1) IFRS\/IAS vs. IFRS for SMEs in the context of the presentation of financial statements<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 6\u201319<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof.dr.sc. Ismet Kali\u0107, Prof.dr.sc. Edin Glogi\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          The paper examines and compares IFRS\/IAS with IFRS for SMEs in the context of preparing and presenting financial statements for micro, small, medium-sized and large enterprises. Certain positions in financial statements were explored depending on which standards apply to a particular business entity. Special emphasis is placed on the classification of entities, the application of revenue recognition principles in accordance with IFRS 15, and a comprehensive analytical assessment of the positions in the Statement of Financial Position and the Income Statement in accordance with applicable standards, especially IFRS 9, IFRS 16, IFRS for SMEs, and current regulations governing the preparation and presentation of financial statements. The paper provides key information on the Cash Flow Statement, Statement of Changes in Equity, and Notes to the Financial Statements. Furthermore, practical examples of bookkeeping entries and key control procedures necessary to ensure a fair and true presentation of the entity\u2019s financial position, business performance, and cash inflows and outflows are included.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Professional paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> IAS, IFRS, IFRS for SMEs, IFRS 9, IFRS 15, IFRS 16, presentation of financial statements\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M4, M42\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\">ABSTRACT<\/div>\n            <h3>2) Financial reporting of budgets and budget users for 2025 in the Federation of Bosnia and Herzegovina<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 20\u201336<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Almira Huri\u0107, dipl.ecc.\n        <\/p>\n        <p class=\"abstract-text\">\n          Budget accounting is an accounting system that regulates the planning, recording, analysis, supervision, and reporting of business events of budget users and extra-budgetary funds. The modified accrual accounting basis is the accounting basis according to which revenues are recorded and recognized in the period in which they are available and measurable, while expenses are recognized at the moment the obligation arises, with exceptions determined by special regulatory provisions, including amendments to regulations that entered into force in 2025 and 2026. The paper reviews the obligations of budgets and budget users at all levels of government in the Federation of Bosnia and Herzegovina in terms of preparing and submitting annual periodic reports, the annual budget statement, the statement of fiscal responsibility, the annual report on the functioning of the internal control system, and the annual internal audit report. The first part presents the general characteristics of the budget, the regulations applicable to budgets, and the entities obliged to apply these regulations. The second part addresses the financial statements that must be prepared and submitted for 2025, as well as the actions necessary before the preparation of financial statements, such as reconciling balances, linking general ledger accounts, and closing entries. The third part highlights the obligation of management to submit the statement of fiscal responsibility, as well as the obligation to submit the annual report on the functioning of the financial management and control system and the annual internal audit report for 2025.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Professional paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> budget, annual statement, fiscal responsibility, financial management and control, internal audit\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> H61, H83\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\">ABSTRACT<\/div>\n            <h3>3) Specific features in the preparation and presentation of annual financial statements in Br\u010dko District for 2025<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 37\u201364<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Mr.sci. Asmir Mujanovi\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          The annual statement for legal entities registered and operating in Br\u010dko District BiH is prepared and presented on special forms that differ from the forms used in the entities. For the reporting period 01.01\u201331.12.2025, the financial statement forms did not change compared to the previous reporting period. The Rulebook on the content and form of financial statement forms for legal entities regulates the form of the statements and the content of the positions in the financial statement forms for companies, cooperatives and other legal entities. The same Rulebook specifically prescribes the form and content of positions in the financial statements for legal entities whose operations are partly financed from public revenues or other earmarked sources, and partly or entirely on the basis of membership and which are not established for profit-making purposes, such as political organizations, trade unions, humanitarian organizations, foundations and endowments, associations, federations, chambers, religious communities, as well as other legal entities organized on the basis of membership and classified as small legal entities in accordance with Article 4, paragraph (5) of the Accounting and Auditing Law of Br\u010dko District BiH. The paper presents the criteria for classifying legal entities, that is, the criteria for dividing them into small, medium-sized and large legal entities.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Professional paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> presentation of financial statements, accounting regulations, set of financial statements, specific features in the presentation of financial statements for Br\u010dko\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M40, M41, M49\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\">ABSTRACT<\/div>\n            <h3>4) The impact of digital transformation, artificial intelligence, and sustainability principles on strategic and operational financial management decision-making<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 65\u201379<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof.dr.sc. Ismet Kali\u0107, Mr.sc. Nermina \u0106ati\u0107, Mr.sc. Tarik \u0106ati\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          The fourth industrial revolution is marked by an increasing focus of enterprises on automation and the application of modern technological solutions with the aim of reducing operating costs and increasing the efficiency of business processes. A dynamic business environment imposes the need for continuous introduction of digital innovations so that enterprises can enhance competitiveness in the market. Strategic financial management has traditionally been focused on improving financial performance, making investment decisions, and managing risks with the function of maximizing enterprise value. However, the process of digitalization has significantly expanded its scope, integrating digital technologies such as artificial intelligence, blockchain, and advanced analytical tools into financial operations and decision-making processes. The digitalization of financial processes provides real-time financial information, allowing companies to be more adaptive, responsive, and proactive in business. The paper addresses the basic tasks of strategic financial management, the activities of operational financial management supported by digitalization and artificial intelligence, and a contemporary approach to financial management that integrates ESG factors into decision-making and circular economy principles into value chains.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> digitalization, financial management, artificial intelligence, ESG factors, sustainable development\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> G30, O33, Q56\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\">ABSTRACT<\/div>\n            <h3>5) Specific features of investing and financing in tourism<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 80\u201385<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof.dr.sc. Ismet Kali\u0107, Mr.sc. Nermina \u0106ati\u0107, Mr.sc. Tarik \u0106ati\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          There is a general impression that tourism is the most promising branch of the economy in Bosnia and Herzegovina and the region. However, investments in tourism are characterized by a long payback period and significant financial investments, especially in the construction and furnishing of hotels and restaurants. Financing tourism investments from borrowed funds additionally makes these investments risky. Statistics show that businesses in tourism are exposed to the highest rate of failure, but at the same time this sector has the highest percentage of start-ups. Investing and financing in tourism is exposed to numerous risks, particularly the long period of return on invested funds, seasonality, and uncertainty in revenue generation due to customer fluctuation. New trends in investing, financing, and fund management in the tourism sector are moving toward selling capacities of tourist facilities during construction, after which they are rented out to guests, thereby significantly reducing the risk of a long return period and large capital investments.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> investing, financing, long payback period, investments, customer fluctuation, underutilization of capacities, new trends in investing and financing\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> G31, G32, Z32\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\">ABSTRACT<\/div>\n            <h3>6) Digital forensics in the detection and proving of AI-generated manipulations<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 86\u201392<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof.dr.sc. Had\u017eib Salki\u0107, Prof.dr.sc. Ismet Kali\u0107, Prof.dr.sc. Edin Glogi\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          The development of artificial intelligence has enabled the generation of highly realistic digital content, which creates new challenges in the field of digital forensics and proving the authenticity of digital materials. Deepfake technologies, based on generative neural networks (GANs), make it possible to create audio and video materials that faithfully imitate real persons. The aim of this research is the forensic analysis of AI-generated manipulations through the use of modern tools, methods and algorithms for the detection of deepfake content. The research was conducted on 30 video file samples and analyzed using a combination of ExifTool, Sensity AI, FTK Imager and Autopsy. The results show that combined detection models (AI + metadata analysis) achieve an accuracy of 87\u201392%. By applying forensic formulas for accuracy, precision, recall and F1-score, the effectiveness of the methods in proving manipulations in digital evidence was confirmed. The paper emphasizes the need for a multidisciplinary approach and the development of international standards for verifying the authenticity of digital content.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> digital forensics, artificial intelligence, deepfake, hash, authenticity, metadata\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> C45, D83\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\">ABSTRACT<\/div>\n            <h3>7) Omnichannel approach to financing socially responsible projects: the role of crowdfunding and blockchain<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 93\u2013109<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Dr. Amra Selimovi\u0107-Fijuljanin, Dr. Admir Me\u0161kovi\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          This paper explores the potential of digital transformation in financing socially responsible projects in Bosnia and Herzegovina, with particular emphasis on donation-based crowdfunding and the possibilities of applying blockchain technology. The research relies on resource mobilization theory and analyzes citizens\u2019 perceptions of digital financing models on a sample of 255 respondents collected through an online survey. The results show that citizens possess a high level of digital literacy, regularly use online financial platforms, and to a significant extent express readiness to accept blockchain technology for giving zakat as a form of social contribution. Special emphasis is placed on the importance of security and transparency. It is concluded that donation-based crowdfunding in BiH has great potential, and that the integration of blockchain technology can further strengthen its credibility and encourage wider social inclusion. The authors propose pilot projects in the Islamic Community and the NGO sector and emphasize regulatory support from the state, further academic research, and citizen education as key steps for the development of this financing model within an omnichannel framework.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> digital transformation, crowdfunding, blockchain, resource mobilization\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> G23, O33, Z12, L31\n          <\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 8 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">ABSTRACT<\/div>\n            <h3>8) VAT treatment of shortages and write-offs of goods \u2013 recording in the VAT return and e-records<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 110\u2013119<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Dr. Milica Vidovi\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          Many taxpayers encounter shortages and write-offs of goods in their business operations. A shortage caused by a natural disaster is not subject to VAT payment if the conditions prescribed by the Rulebook on the application of the VAT Law are met. On the other hand, a shortage charged to a responsible person, as well as a shortage for which no responsible person is charged and which was not caused by force majeure, is subject to VAT payment. An exception to this obligation is write-offs on the basis of shrinkage, wastage, spoilage and breakage, but only up to the amount prescribed by the norm for determining write-offs not subject to VAT. If goods are not covered by this norm, taxpayers must establish their own norm, which from 6 August 2025 must be aligned with the standard in the activity performed by the taxpayer. Write-offs above the amount prescribed by the norm are subject to VAT. No VAT is paid on write-offs caused by the expiry of the shelf life of goods, provided the legal conditions are met. The taxpayer is obliged to issue an internal invoice or another document serving as an invoice for the resulting shortage or write-off of goods, and the shortage or write-off is recorded in the VAT return and in the accounting record e-Supplies.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Professional paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> VAT, shortage, write-off, inventory list, VAT return, e-Supplies\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> H25, H21\n          <\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 9 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">ABSTRACT<\/div>\n            <h3>9) Administrative and procedural aspects of tax proceedings in Bosnia and Herzegovina: normative analysis and comparative review of Serbia and Croatia<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 120\u2013134<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof.dr. Nermin Lapandi\u0107, Admir \u0160e\u0107i\u0107, Bachelor of Law\n        <\/p>\n        <p class=\"abstract-text\">\n          This paper analyzes the administrative and procedural aspects of tax proceedings in Bosnia and Herzegovina, with particular emphasis on the normative structure of the system, fundamental procedural principles, issues of evidence, and misdemeanor and criminal liability in tax matters. Starting from the constitutional organization of Bosnia and Herzegovina, the paper examines how the division of competencies between different levels of government affects the coherence and uniformity of tax procedural rules. Special attention is devoted to the position of taxpayers in the procedure, standards and burden of proof, and the scope of procedural guarantees. Methodologically, the research is based on a normative-dogmatic analysis of the applicable legal regulations governing tax proceedings in Bosnia and Herzegovina, combined with a comparative legal analysis of legislative solutions in the Republic of Serbia and the Republic of Croatia. The results indicate pronounced normative fragmentation of the tax procedural system in Bosnia and Herzegovina, which leads to different procedural standards and potential inconsistencies in protecting taxpayers\u2019 rights. The paper concludes that, in order to strengthen legal certainty and consistency in the application of law, it is necessary to further harmonize tax procedural solutions in Bosnia and Herzegovina and improve normative clarity and procedural guarantees.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> tax proceedings; procedural guarantees; evidence in tax proceedings; legal certainty; tax liability; comparative tax law; fiscal decentralization\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> K34, H77\n          <\/p>\n        <\/div>\n      <\/article>\n    <\/section>\n\n    <h2>Other Contents<\/h2>\n    <ul class=\"extra-list\">\n      <li>\n        <span class=\"extra-title\">\n          Regulation on the payment of assistance to workers by employers in 2026 in the Federation of Bosnia and Herzegovina\n        <\/span>\n        <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl.ecc., OR \u00b7 pp. 135\u2013136<\/span>\n      <\/li>\n      <li>\n        <span class=\"extra-title\">\n          Specific features in determining income and benefits from dependent activity in Br\u010dko District BiH\n        <\/span>\n        <span class=\"extra-meta\">Author: Mr.sc. Asmir Mujanovi\u0107, OR \u00b7 pp. 137\u2013140<\/span>\n      <\/li>\n      <li>\n        <span class=\"extra-title\">Selected court practice decisions<\/span>\n        <span class=\"extra-meta\">Author: Dr.sc. Faruk Latifovi\u0107 \u00b7 pp. 141\u2013146<\/span>\n      <\/li>\n      <li>\n        <span class=\"extra-title\">\n          Questions and answers (direct and indirect taxes, labour relations and finance)\n        <\/span>\n        <span class=\"extra-meta\">pp. 147\u2013153<\/span>\n      <\/li>\n      <li>\n        <span class=\"extra-title\">Statistical data and work support service<\/span>\n        <span class=\"extra-meta\">pp. 154\u2013172<\/span>\n      <\/li>\n      <li>\n        <span class=\"extra-title\">Overview of new regulations (BiH, FBiH, RS, Br\u010dko District BiH)<\/span>\n        <span class=\"extra-meta\">pp. 173\u2013174<\/span>\n      <\/li>\n    <\/ul>\n    <\/section>\n    <\/section>\n\n    <!-- CTA: SUBSCRIPTION \/ JOURNAL APPLICATION -->\n    <section class=\"issue-section issue-cta-wrap\">\n      <div class=\"issue-cta-text\">\n        <p>\n          To access all issues of the \u201cBusiness Consultant\u201d journal and obtain an annual subscription,\n  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