Bosnia and Herzegovina - Other taxes (current LCU)

The value for Other taxes (current LCU) in Bosnia and Herzegovina was 50,501,100 as of 2019. As the graph below shows, over the past 14 years this indicator reached a maximum value of 425,093,400 in 2008 and a minimum value of 13,164,380 in 2010.

Definition: Other taxes include employer payroll or labor taxes, taxes on property, and taxes not allocable to other categories, such as penalties for late payment or nonpayment of taxes.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

Year Value
2005 278,961,100
2006 304,456,200
2007 208,916,600
2008 425,093,400
2009 151,427,700
2010 13,164,380
2011 48,216,340
2012 36,339,020
2013 34,798,690
2014 42,021,610
2015 34,292,170
2016 49,332,980
2017 50,228,260
2018 43,578,950
2019 50,501,100

Limitations and Exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries.

Statistical Concept and Methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.

Periodicity: Annual

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance