IDEAS home Printed from https://ideas.repec.org/a/srs/jasf00/v7y2016i2p117-128.html
   My bibliography  Save this article

Establishment and Development of Tax system Disadvantages and Advantages of Taxes The Case of Kosovo

Author

Listed:
  • Driton BALAJ

    (University of Prishtina Faculty of Economics)

  • Teuta MULAKU-BALAJ

    (Tax Administration of Kosovo)

Abstract

This paper aims at assessing the development of the tax system and identifying the disadvantages and advantages of taxes applied in Kosovo during the 2000 2013 periods This paper also focuses on the Tax Administration its performance and the assessment of domestic tax revenues Despite the progress made during this period it can be concluded that the tax system of Kosovo has been incomplete and not fully implemented Its reform is still in the perfecting stage but the professional staff needs to be mobilized and the public administration should be depoliticized in order to overcome the setbacks and obstacles encountered up to this period and to implement it Kosovo wide The results also show that the Kosovo Tax System is underpinned by indirect taxes which are the most important source of tax revenues the Value Added Tax in particular

Suggested Citation

  • Driton BALAJ & Teuta MULAKU-BALAJ, 2016. "Establishment and Development of Tax system Disadvantages and Advantages of Taxes The Case of Kosovo," Journal of Advanced Studies in Finance, ASERS Publishing, vol. 7(2), pages 117-128.
    • Handle: RePEc:srs:jasf00:v:7:y:2016:i:2:p:117-128
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:srs:jasf00:v:7:y:2016:i:2:p:117-128. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Claudiu Popirlan (email available below). General contact details of provider: http://journals.aserspublishing.eu/jasf .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.