Unterstützung des Governing Board der Indirect Tax Authority/BiH

Contract partner: Indirect Tax AuthorityCountry: Bosnien und Herzegowina Funding amount: € 225.000,00Project start: 01.10.2005End: 31.12.2007

Short Description:

Overall goal

Ziel des Projektvorhabens ist die Unterstützung der Indirect tax Authority (ITA) in Bosnien und Herzengowina (BiH), speziell die Unterstützung des Governing Board der ITA bei der Einführung der Mehrwertsteuer. Der bosnisch-herzegowinische Gesamtstaat wird mit Einhebung der Mehrwertsteuer per 1. Jänner 2006 erstmals Einnahmen lukrieren. Die Institution ITA und deren Governing Board sind für den Prozess verantwortlich und koordinieren die unterschiedlichen Fiskalpolitiken in BiH. Budgetanalyse, Harmonisierung und Synchronisierung der unterschiedlichen Budgetzyklen auf Entitätenebene und Subentitätenebene sind die Hauptaufgaben der ITA.

Die EU wird ebenfalls eine Projektkomponente zur Etablierung der ITA, die Analyse-Einheit (EPPU), unterstützen. Der österreichische Beitrag wird einerseits für den Ankauf von dringend erforderlichem Equipment sowie zum personellen Aufbau/Stärkung der Macroeconomic Analysis Unit (MAU) und zur Errichtung des GB/NFC (Governing Board/National Fiscal Council) Sekretariats, welches juristische administrative Expertise bereitstellt, eingesetzt.

project number8098-00/2005
source of fundingOEZA
sector Staatsführung & Zivilgesellschaft, allgemein
  • Policy marker: are used to identify, assess and facilitate the monitoring of activities in support of policy objectives concerning gender equality, aid to environment, participatory development/good governance, trade development and reproductive, maternal, newborn and child health. Activities targeting the objectives of the Rio Conventions include the identification of biodiversity, climate change mitigation, climate change adaptation, and desertification.
    • 1= policy is a significant objective of the activity
    • 2= policy is the principal objective of the activity
  • Donor/ source of funding: The ADA is not only implementing projects and programmes of the Austrian Development Cooperation , but also projects funded from other sources and donors such as
    • AKF - Foreign Disaster Fund of the Austrian federal government
    • BMLFUW - Federal Ministry for Agriculture, Forestry, Environment and Water
    • EU - Funds of the European Commission
    • Others - various other donors are listed in ADA’s annual business report.
  • Type of Aid – Aid modalities: classifies transfers from the donor to the first recipient of funds such as budget support, core contributions and pooled programmes and funds to CSOs and multilateral organisations, project-type interventions, experts and other technical assistance, scholarships and student costs in donor countries, debt relief, administrative costs and other in-donor expenditures.
  • Purpose/ sector code: classifies the specific area of the recipient’s economic or social structure, funded by a bilateral contribution.
  • Tied/Untied: Untied aid is defined as loans and grants whose proceeds are fully and freely available to finance procurement from all OECD countries and substantially all developing countries. Transactions are considered tied unless the donor has, at the time of the aid offer, clearly specified a range of countries eligible for procurement which meets the tests for “untied” aid.