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RS Tax Inspectorate (Poreska uprava RS)

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country
Bosnia-Herzegovina
description
country
Bosnia-Herzegovina
actor category
Government Official
actor id
ACT-BIH-003
actor name
RS Tax Inspectorate (Poreska uprava RS)
actor type
Regulatory/Administrative
campaign ids
BIH-CAMP-003; BIH-CAMP-004
case ids
BIH-019; BIH-020; BIH-022; BIH-025
notes
PRIMARY TRACK 1 ACTOR — financial surveillance and regulatory killing. IBHI closure (BIH-019) is most cited example of regulatory killing in database. Žarko Papić (IBHI director) documented case publicly — primary source. Sources: BCSDN Monitoring Matrix BiH 2023; CPCD/TI BiH joint statement mid-2023. Analytical function: implements administrative foreign agent registry through tax enforcement when legislative route blocked — the "legislative-failure-to-administrative-implementation pipeline."
role in campaigns
RS Tax Administration — primary Track 1 financial surveillance instrument. Conducts unannounced inspections of CSOs; demands 5-year international donor lists; retroactively reclassifies consultant contracts as employment; imposes lethal fines (BIH-019: 61,941 BAM → IBHI closure). Selective enforcement: CSOs hit with maximum sanctions while football clubs with millions in unpaid taxes receive "reprogramming." Documents the "administrative foreign agent" pattern — achieving foreign agent registry through tax code weaponization when legislation is blocked by international pressure.
website
purs.rs.ba
entity id
578
entity type
Regulatory/Administrative
id
ACT-BIH-003-ROW-85
name
RS Tax Inspectorate (Poreska uprava RS)
original id
ACT-BIH-003

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