Direct taxes and local charges

Schools, healthcare, taxes: the same question does not always lead to the same level of government. Start with a policy area, then follow responsibility to an institution.

Who regulates tax on your income and local charges?

Overview of legal responsibilities, not a chain of command: “shared” includes coordination or different functions in the same field. Cantons exist only in FBiH; local functions depend on entity laws, and Brčko is a separate unit. Listed political bodies do not control independent judicial and regulatory decisions.

State

No role

Has no general constitutional competence for all direct taxes; the Constitution distinguishes financing BiH institutions from residual entity responsibilities.

Ustav BiH — čl. I.7, III, IV, V, VI i VIII (OHR, Aneks 4)

FBiH

Main responsibility

The Federation regulates the tax system and tax policy within its competence.

RS

Main responsibility

RS regulates the system of taxes, fees and contributions.

Brčko

Main responsibility

The District regulates its own finances and introduces taxes and charges by law.

Statut Brčko distrikta BiH — čl. 1, 7–8, 12, 19, 32–40, 66–71 (OHR)

Cantons

Shared

Cantons finance their functions through taxes and other revenue within the constitutional and statutory framework.

Ustav FBiH — III.1–4, IV.A.17–20, IV.B.7, V i VI (OHR, tekst do 1997; kasnije amandmane navodimo zasebno)

Local

Shared

In FBiH councils prescribe local taxes, charges and fees under law; the RS Constitution provides for municipal budgets and statutory public revenue.

Mayors of municipalities and cities

Sources for the responsibility matrix (45)

Unique sources across all displayed areas. Each responsibility and its source are also explained on the selected area's page.

Policy area × level. Select an area for explanations and sources. A dash means unresearched, not that the level has no role.
Policy area	State	FBiH	Cantons	RS	Brčko	Local
Defence and armed forces	Main responsibility	No role	No role	No role	No role	No role
Foreign policy	Main responsibility	Shared	Shared	Shared	Shared	Shared
Borders and customs	Main responsibility	No role	No role	No role	No role	No role
VAT, excise duties and the single account	Main responsibility	Implements	Implements	Implements	Implements	Implements
Direct taxes and local charges	No role	Main responsibility	Shared	Main responsibility	Main responsibility	Shared
Police and security	Shared	Shared	Main responsibility	Main responsibility	Main responsibility	Shared
Courts and prosecutors	Shared	Shared	Shared	Main responsibility	Main responsibility	No role
Schools and universities	Shared	Shared	Main responsibility	Main responsibility	Main responsibility	Shared
Health care and health insurance	Shared	Shared	Shared	Main responsibility	Main responsibility	Shared
Pensions and social protection	Shared	Shared	Shared	Main responsibility	Main responsibility	Shared
Economy and business registration	Shared	Main responsibility	Shared	Main responsibility	Main responsibility	Shared
Agriculture, water and forests	Shared	Shared	Shared	Main responsibility	Main responsibility	Shared
Energy and electricity	Shared	Main responsibility	Shared	Main responsibility	Shared	Shared
Roads and transport	Shared	Shared	Shared	Main responsibility	Main responsibility	Shared
Culture and media	Shared	Shared	Main responsibility	Main responsibility	Main responsibility	Shared
Elections	Main responsibility	Implements	Implements	Implements	Implements	Implements
Citizenship and identity documents	Main responsibility	Shared	Implements	Main responsibility	Implements	Implements
Environment and spatial planning	Shared	Shared	Shared	Main responsibility	Main responsibility	Shared
Water, waste and local services	No role	Shared	Shared	Shared	Main responsibility	Main responsibility