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Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?

In: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024

Author

Listed:
  • Gjonlleshaj, Gjon K.
  • Kamberaj, Altina

Abstract

This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation). The Republic of Kosovo is the newest country in Europe. Since 2000, one of its core pillars has been the Tax Administration, which serves as the primary public finance income generator. Its further development, reform, and adaptation with updated Taxation mainstreams is imperative. Taxation systems should implement the best practices in digitalization and innovation. The paper uses secondary data with analyzed findings based on the quantitative empirical approach. The findings show that there is room for the Republic of Kosovo to apply Taxation reforms to further enrich, innovate, and upgrade its Tax system. As stated, the country's economic and business development significantly depends on how its taxation system meets its development and strategic goals. This research paper concludes with concrete recommendations that the Republic of Kosovo is advised to undertake in reforming its Taxation system.

Suggested Citation

  • Gjonlleshaj, Gjon K. & Kamberaj, Altina, 2025. "Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 5-7 September, 2024, pages 105-125, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
    • Handle: RePEc:zbw:entr24:317954
    DOI: 10.54820/entrenova-2024-0011
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    References listed on IDEAS

    as
    1. N. Gregory Mankiw & Matthew Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 23(4), pages 147-174, Fall.
    2. Cristian F. Sepulveda, 2023. "Do Countries Really Deviate from the Optimal Tax System?," Public Finance Review, , vol. 51(1), pages 76-131, January.
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    More about this item

    Keywords

    taxation system; socioeconomic development; innovation; digitalization; reform; tax administration; public finance;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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