In line with the problem of transfer pricing, as an upcoming rising tax issue in Bosnia and Herzegovina when taxing profits of related legal entities are in question, the paper presents the importance of the related issue from the point of view of tax revenue collection, as well as to what extent it is regulated by tax laws and regulations in Bosnia and Herzegovina. Based on the data provided by the Central Bank of Bosnia and Herzegovina, it has been established that tax revenues have a significant share in the total budget revenues of all jurisdictions within Bosnia and Herzegovina, as well as that, regardless of the dominant share of indirect taxes in total tax revenues, the share of profit tax (together with the tax on income and capital gains) justifies the consideration of transfer pricing issues as a factor of impact on the local tax budget. In addition, considering the tax regulations of the tax authorities within Bosnia and Herzegovina, it was noted that there are certain discrepancies between the transfer pricing regime, which confirm the existing disruption in the functioning of Bosnia and Herzegovina as a unified state of law.