{"id":"ACT-BIH-003-ROW-85","name":"RS Tax Inspectorate (Poreska uprava RS)","country":"Bosnia-Herzegovina","entity_id":578,"description":{"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.\"","country":"Bosnia-Herzegovina","website":"purs.rs.ba","actor_id":"ACT-BIH-003","case_ids":"BIH-019; BIH-020; BIH-022; BIH-025","actor_name":"RS Tax Inspectorate (Poreska uprava RS)","actor_type":"Regulatory/Administrative","campaign_ids":"BIH-CAMP-003; BIH-CAMP-004","actor_category":"Government Official","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.","x_/_twitter_handle":"","youtube_channel_/_url":""},"entity_type":"Regulatory/Administrative","original_id":"ACT-BIH-003"}