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The Effect of Tax Structure in Economic Growth

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  • B. Gashi
  • G. Asllani
  • L. Boqolli

Abstract

The main goal of this paper is to analyse the effect of the tax structure in the economic growth of Kosovo in the period 2007-2015. The study intends to evaluate the impact of specific types of taxes on economic growth. The methodology is based on comparative analysis of data using primary and secondary sources. Through the econometric model and linear regression analysis, the research hypotheses have been tested with STATA application/software to calculate the impact of tax structure in economic growth. The econometric model includes several independent variables (types of taxes), and the dependent variable GDP. Based on data obtained through the log-log model, the results show the impact of special taxes such as Pt, It, VAT, Wt, Ibt, Tdr.., Ct on GDP. The results show that most of the taxes have a positive impact on GDP growth; it is also shown that not all taxes have the same impact on economic growth. In the econometric analysis the coefficient of R2=0,999 reflects the high degree of determination with 99.9% forecasting accuracy.

Suggested Citation

  • B. Gashi & G. Asllani & L. Boqolli, 2018. "The Effect of Tax Structure in Economic Growth," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 56-67.
    • Handle: RePEc:ers:ijebaa:v:vi:y:2018:i:2:p:56-67
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    References listed on IDEAS

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    Cited by:

    1. O.Yu. Voronkova & A.A. Sitnov & L.V. Kashirskaya & V.I. Marchuk & M.G. Kudinova & I.N. Sycheva, 2018. "Formation of Zonal Agro-eco Clusters as a Mechanism for the Development of Rural Areas," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 39-49.
    2. V.A. Kozlov & O.A. Moiseeva & V.G. Ponomarev & L.E. Popok & O.A. Filippova & F.F. Sterlikov, 2018. "Economic Concept of Food Development of Russian Market," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 62-72.
    3. A.G. Paptsov & V.I. Nechaev & P.V. Mikhailushkin, 2018. "Formation of a Single Innovation Space in the Agrarian Sector of the EAEU Member States," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 84-95.

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