IAD Index of Academic Documents
  • Home Page
  • About
    • About Izmir Academy Association
    • About IAD Index
    • IAD Team
    • IAD Logos and Links
    • Policies
    • Contact
  • Submit A Journal
  • Submit A Conference
  • Submit Paper/Book
    • Submit a Preprint
    • Submit a Book
  • Contact
  • International Journal of Public Finance
  • Volume:4 Issue:1
  • Tax System and Rates in the Republic Of Kosovo and Their Comparison with the Balkan Countries

Tax System and Rates in the Republic Of Kosovo and Their Comparison with the Balkan Countries

Authors : Refik KRYEZİU
Pages : 49-58
Doi:10.30927/ijpf.547280
View : 21 | Download : 8
Publication Date : 2019-07-30
Article Type : Research Paper
Abstract :In order to understand the functioning of the tax system and tax rates, we have elaborated the issue and the importance of the state budget revenues creation. During the research, we have noticed that changes in tax rates, expansion of the taxable base, and creation of conditions for economic development which have been constantly changing in Kosovo and Balkan countries. Although the tax system in Kosovo is new, it is competitive not only in the region but even beyond it. In the new fiscal package of 2015, tax rates had changed. Personal Income Taxes have reduced some of the revenues, corporate taxation up to 10%, insurance companies 7% to 5%, VAT is applied with two tax rates 18% and 8%. Balkan states have significant differences in tax rates, but not in tax systems. In some taxes, high rates have already been set, while in some countries there are lower rates. It is characteristic and interesting that the tax systems of these countries have been constantly reformed, reducing tax rates and redefining the tax base.  
Keywords : Taxes, tax rates, tax system

ORIGINAL ARTICLE URL
VIEW PAPER (PDF)

* There may have been changes in the journal, article,conference, book, preprint etc. informations. Therefore, it would be appropriate to follow the information on the official page of the source. The information here is shared for informational purposes. IAD is not responsible for incorrect or missing information.


Index of Academic Documents
İzmir Academy Association
CopyRight © 2023-2025