Analysis of Tax Culture in Kosovo

Arjeta Rexhepi

doi:10.5281/zenodo.10884122

Authors

Arjeta Rexhepi University KADRI ZEKA Gjilan

DOI:

https://doi.org/10.5281/zenodo.10884122

Keywords:

Tax, investigation, economic, transitions, kosovo

Abstract

This paper focuses on conducting an initial investigation of tax culture in transitioning countries, using Kosovo as a case study. Is tax reform usually successful in achieving success? Complex legal definitions, extensive administrative procedures, and a lack of a culture of voluntary compliance may encourage individuals to engage in informal economic activities rather than function within the official economy on the path towards a market economy. This study elucidates several aspects of tax culture in nations undergoing economic transitions.

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