{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-QCXYWG40/83216743-9984-4dff-8c73-fcfb612b95b0/PDF","dcterms:extent":"487 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-QCXYWG40/da57ce7b-a51d-4acd-83e9-59b6bfd953b9/TEXT","dcterms:extent":"0 KB"}],"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-QCXYWG40","dcterms:issued":"2026","dc:creator":["Halilbašić, Muamer","Kršo, Mirza"],"dc:format":[{"@xml:lang":"sl","#text":"letnik:24"},{"@xml:lang":"sl","#text":"številka:iss. 1"},{"@xml:lang":"sl","#text":"str. 215-244"}],"dc:identifier":["DOI:10.17573/cepar.2026.1.08","ISSN:2591-2240","COBISSID_HOST:281681155","URN:URN:NBN:SI:doc-QCXYWG40"],"dc:language":"en","dc:publisher":{"@xml:lang":"sl","#text":"= University of Ljubljana Press"},"dc:source":{"@xml:lang":"sl","#text":"Central European Public Administration Review"},"dc:subject":[{"@xml:lang":"sl","#text":"avna uprava"},{"@xml:lang":"en","#text":"fiscal equalization"},{"@xml:lang":"en","#text":"fiscal federalism"},{"@xml:lang":"en","#text":"fiscal gap"},{"@xml:lang":"sl","#text":"fiskalna izravnava"},{"@xml:lang":"sl","#text":"fiskalna vrzel"},{"@xml:lang":"sl","#text":"fiskalni federalizem"},{"@xml:lang":"en","#text":"horizontal imbalances"},{"@xml:lang":"sl","#text":"horizontalna neravnovesja"},{"@xml:lang":"en","#text":"public administration"},{"@xml:lang":"en","#text":"transitional economies"},{"@xml:lang":"sl","#text":"tranzicijska gospodarstva"}],"dc:title":{"@xml:lang":"sl","#text":"Rethinking fiscal federalism in the Federation of Bosnia and Herzegovina| a two-pillar model for allocating indirect tax revenues across cantons|"},"dc:description":[{"@xml:lang":"sl","#text":"Purpose: This paper develops and operationalises a transparent, rule-based model of horizontal equalisation for the Federation of Bosnia and Herzegovina (FBiH) and assesses its multi-year effects on disparities in fiscal capacity. It addresses a setting in which institutional asymmetry and weak central coordination have produced persistent vertical and horizontal fiscal imbalances. Design/methodology/approach: The paper combines comparative institutional analysis with a data-driven assessment of horizontal disparities. Using cantonal-level data for FBiH for the period 2018–2024, the results are interpreted within an empirical scope that excludes municipal arrangements because comparable data are unavailable and because vertical-balance issues remain politically sensitive; these issues are therefore identified as priorities for future research. The article specifies a two-pillar allocation rule: (I) a derivation share and (II) a capacity-based equalisation fund with an 80 per cent post-equalisation floor. “Before/ after” allocations are compared using subnational data for 2018–2024 at the cantonal level. Because consumption is unobserved, income is used as a residence-based proxy for VAT. Effects are tracked through the mean share of FBiH, the Gini coefficient, and the coefficient of variation, while eligibility for Pillar II is dynamic: cantons below 100 per cent before equalisation qualify each year. Findings: The simulation results indicate that the proposed model achieves significant horizontal equalisation without weakening fiscal incentives for better-performing cantons. System-wide, mean fiscal capacity rises from 88 per cent to 99 per cent of the FBiH average, while both the Gini coefficient and the coefficient of variation fall by roughly one half. Among dynamically eligible cantons, the effects are even more pronounced: the mean rises by 19 percentage points and dispersion falls by 70 per cent. High-capacity cantons remain above 100 per cent after equalisation, indicating that the model avoids over-equalisation. The results remain robust through the COVID-19 and inflation years, supporting a four-year recalibration principle. Academic contribution to the field: The paper specifies and audits a transparent two-pillar model for FBiH, centred on the per-capita fiscalcapacity gap and an 80 per cent adequacy floor calibrated to secure a comparable minimum while keeping high-capacity cantons above 100 per cent after equalisation. By connecting fiscal design with questions of institutional fairness, territorial cohesion, and rule-based governance, the article contributes to wider debates on fiscal federalism in politically fragmented systems. Because destination-based VAT, asymmetric territorial status, and reliance on proxy measures of consumption are common in federations and regional unions, the two-pillar design developed for FBiH is presented as a transferable template for converting politically negotiated tax-sharing coefficients into transparent, rule-based allocations. Research limitations/implications: The analysis uses income as a residence- based proxy for the VAT base because canton-level consumption data are unavailable. It targets horizontal fiscal capacity only; expenditure needs, cost disabilities, and municipal disparities are not modelled. The parameters, namely the 80 per cent floor and 25 per cent pool, are calibrated rather than estimated, and the simulations are mechanical rather than behavioural. Future work should triangulate proxies, such as retail turnover and VAT administrative aggregates, add cost-need modules, test parameter sensitivity, and apply panel and behavioural methods to inform the four-year recalibration. Practical implications: The framework replaces coefficient-based bargaining with rule-based, auditable allocations that preserve incentives, reduce inter-cantonal tensions, and improve predictability. It also informs two governance steps: centralising external debt service at the federallevel with transparent revenue-share compensation, and phasing in capped, performance-sensitive grants indexed to the indirect-tax pool. A four-year review anchors outcomes to the adequacy floor as fiscal and institutional conditions evolve. Social implications: By promoting convergence towards a minimum standard of fiscal capacity, the model supports equity, cohesion, and legitimacy in public finance. Transparent, rule-bound allocation can strengthen trust in institutions, improve service provision in underfunded areas, and contribute to more balanced territorial development. Originality/significance/value: The paper presents an implementable equalisation rule tailored to a highly decentralised federation and tested on 2018–2024 subnational data that include the COVID-19 and inflation shocks. It shows how an explicit floor, calibrated pool, and dynamic eligibility can compress disparities without over-equalising high-capacity jurisdictions, offering a replicable template for reform-minded federations facing similar institutional and fiscal challenges"},{"@xml:lang":"sl","#text":"Namen: prispevek razvija in operacionalizira transparenten, na pravilih utemeljen model horizontalne fiskalne izravnave za Federacijo Bosne in Hercegovine (FBiH) ter ocenjuje njegove večletne učinke na razlike v fiskalni zmogljivosti. Osredotoča se na institucionalno okolje, v katerem sta teritorialna asimetrija in šibka centralna koordinacija pripomogli k vztrajnim vertikalnim in horizontalnim fiskalnim neravnotežjem. Zasnova/metodologija/pristop: prispevek povezuje primerjalno institucionalno analizo s podatkovno podprto presojo horizontalnih razlik. Na podlagi kantonalnih podatkov za FBiH za obdobje 2018–2024 so rezultati obravnavani v empiričnem okviru, ki ne vključuje občinskih ureditev, saj primerljivi podatki niso na voljo, vprašanja vertikalnega ravnotežja pa ostajajo politično občutljiva; zato so ta vprašanja opredeljena kot pomembna smer prihodnjih raziskav. Članek opredeli dvostebrno alokacijsko pravilo: (1.) delež po načelu izvora in (2.) sklad za izravnavo fiskalne zmogljivosti z 80-odstotno spodnjo mejo po izravnavi. Alokacije »pred« in »po« uvedbi modela se primerjajo z uporabo subnacionalnih podatkov za obdobje 2018–2024 na kantonalni ravni. Ker neposredni podatki o porabi niso opazovani, je dohodek uporabljen kot rezidenčni približek za DDV. Učinki se spremljajo s povprečnim deležem FBiH, Ginijevim koeficientom in koeficientom variacije, upravičenost do 2. stebra pa je določena dinamično: vsako leto so upravičeni kantoni, ki pred izravnavo ne dosegajo 100 odstotkov povprečja. Ugotovitve: simulacijski rezultati kažejo, da predlagani model dosega znatno horizontalno izravnavo, ne da bi oslabil fiskalne spodbude za uspešnejše kantone. Na ravni sistema se povprečna fiskalna zmogljivost zviša z 88 odstotkov na 99 odstotkov povprečja FBiH, Ginijev koeficient in koeficient variacije pa se zmanjšata za približno polovico. Pri dinamično upravičenih kantonih so učinki še izrazitejši: povprečje se zviša za 19 odstotnih točk, razpršenost pa se zmanjša za 70 odstotkov. Kantoni z visoko fiskalno zmogljivostjo tudi po izravnavi ostanejo nad 100 odstotki, kar pomeni, da model preprečuje čezmerno izravnavo. Rezultati ostanejo robustni tudi v letih, ki sta jih zaznamovala pandemija covida-19 in inflacija, kar podpira načelo štiriletne vnovične kalibracije. Akademski prispevek k področju: prispevek opredeli in preveri transparenten dvostebrni model za FBiH, ki temelji na vrzeli v fiskalni zmogljivosti na prebivalca in na 80-odstotni meji zadostnosti, kalibrirani tako, da zagotavlja primerljiv minimum, hkrati pa kantone z visoko fiskalno zmogljivostjo po izravnavi ohranja nad 100 odstotki. S povezovanjem fiskalne zasnove z vprašanji institucionalne pravičnosti, teritorialne kohezije in na pravilih temelječega upravljanja članek prispeva k širšim razpravam o fiskalnem federalizmu v politično razdrobljenih sistemih. Ker so DDV po namembnem načelu, asimetričen teritorialni status in uporaba približnih mer porabe pogosti v federacijah in regionalnih unijah, je dvostebrna zasnova, razvita za FBiH, predstavljena kot prenosljiv okvir za preoblikovanje politično dogovorjenih koeficientov delitve davčnih prihodkov v transparentne, na pravilih utemeljene alokacije. Omejitve raziskave/implikacije: analiza uporablja dohodek kot rezidenčni približek za osnovo DDV, saj podatki o porabi na kantonalni ravni niso na voljo. Osredotoča se izključno na horizontalno fiskalno zmogljivost; odhodkovne potrebe, stroškovne omejitve in občinske razlike niso modelirane. Parametri, to je 80-odstotna spodnja meja in 25-odstotni sklad, so kalibrirani, ne pa ekonometrično ocenjeni, simulacije pa so mehanske in ne vedenjske. Prihodnje raziskave bi morale triangulirati približke, kot so promet v trgovini na drobno in administrativni agregati DDV, vključiti module stroškov in potreb, preveriti občutljivost parametrov ter uporabiti panelne in vedenjske metode za utemeljitev štiriletne ponovne kalibracije. Praktične implikacije: predlagani okvir nadomešča pogajanja na podlagi koeficientov z revidibilnimi alokacijami, ki temeljijo na pravilih, ohranjajo spodbude, zmanjšujejo medkantonalne napetosti in povečujejo predvidljivost. Hkrati usmerja dva upravljavska ukrepa: centralizacijo servisiranja zunanjega dolga na federalni ravni ob transparentnem nadomestilu prek deležev prihodkov ter postopno uvedbo omejenih, na uspešnost občutljivih transferjev, indeksiranih na sklad posrednih davkov. Štiriletni pregled omogoča, da se rezultati ob spreminjajočih se fiskalnih in institucionalnih razmerah vežejo na mejo zadostnosti. Družbene implikacije: s spodbujanjem približevanja minimalnemu standardu fiskalne zmogljivosti model podpira pravičnost, kohezijo in legitimnost javnih financ. Transparentna in s pravili določena alokacija lahko okrepi zaupanje v institucije, izboljša zagotavljanje javnih storitev na podfinanciranih območjih ter pripomore k bolj uravnoteženemu teritorialnemu razvoju. Izvirnost/pomen/vrednost: prispevek predstavlja izvedljivo pravilo fiskalne izravnave, prilagojeno izrazito decentralizirani federaciji in preverjeno na subnacionalnih podatkih za obdobje 2018–2024, ki vključujejo pretrese pandemije covida-19 in inflacije. Pokaže, kako lahko izrecna spodnja meja, kalibriran sklad in dinamična upravičenost zmanjšajo razlike brez čezmerne izravnave jurisdikcij z visoko fiskalno zmogljivostjo, ter s tem ponuja ponovljiv okvir za reformno usmerjene federacije, ki se soočajo s podobnimi institucionalnimi in fiskalnimi izzivi"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-QCXYWG40","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-QCXYWG40"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-QCXYWG40/83216743-9984-4dff-8c73-fcfb612b95b0/PDF"},"edm:rights":{"@rdf:resource":"http://creativecommons.org/licenses/by-nc-nd/4.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Ljubljani, Fakulteta za upravo"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-QCXYWG40/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-QCXYWG40"}}}}