CSS points to the need for establishing parliamentary oversight over the Indirect Taxation Authority

The latest analysis by the Center for Security Studies shows that existing legal regulations and the rules of procedure of the Houses of the Parliamentary Assembly of BiH do not regulate parliamentary oversight over the Indirect Taxation Authority of BiH (ITA BiH), despite the fact that this important institution of the security sector, according to normative and practical principles, falls under the category of executive bodies that require oversight and control by the legislative authority.

The control and corrective role of the parliament in overseeing the work of the ITA BiH is necessary for several reasons. This institution is the only body in BiH responsible for the implementation of indirect taxation laws and policies, as well as for the collection and distribution of indirect tax revenues.

In addition, the ITA BiH collects revenue for the budgets of all levels of government in BiH, and it is also the second-largest employer at the state level. Customs services, as an important factor in the functioning of any state, represent one of the main actors in the security sector.

Furthermore, the ITA is entrusted with tasks that fall within the scope of investigative bodies in accordance with the provisions of the Criminal Procedure Code of BiH and the Law on the ITA BiH. The public's interest in more detailed information about the work of the ITA, which can be achieved through quality parliamentary oversight, is certainly fueled by frequent media reports indicating irregularities in the functioning of the ITA BiH.

Given the powers and responsibilities that the ITA BiH possesses within its given competencies, and its significance for the interests of citizens and the state, we propose that the establishment of parliamentary oversight over the Authority's work be considered as soon as possible, which would ultimately contribute to increased transparency and bringing this segment of work closer to the general public.