Analysis of Tax Culture in Kosovo

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.

References

Gjokutaj, E. (2020). Tax Burden in Albania, Kosovo and Western Balkans 2020. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3574313

Skenderi, D., & Skenderi, B. (2022). Understanding Tax Evasion and Professionalism of Tax Administration in Kosovo. IFAC-PapersOnLine, 55(39), 70–75. https://doi.org/10.1016/j.ifacol.2022.12.013

Vaid, B. S. (1972, July). Tax Policy and Tax Administration in India. Indian Journal of Public Administration, 18(3), 426–435. https://doi.org/10.1177/0019556119720308

Gjokutaj, E. (2014). Tax Gap (Missed Taxes) in Kosovo and Albania, 2014. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2463114

ALE MOHAMMAD, S. F., & TAJMIR RIAHI, H. (2020, August 1). Reviewing and criticizing the criminal policy of tax crimes. Journal of Tax Research, 28(46), 25–50. https://doi.org/10.29252/taxjournal.28.46.25

Asllani, G., & Grima, S. (2019, August 1). Property Tax and Local Finance of Kosovo- An Overview. International Journal of Economics and Business Administration, VII(Issue 3), 213–227. https://doi.org/10.35808/ijeba/320

Hanson, R. A. (1970, December). Exit, Voice, and Loyalty: Response to Decline in Firms, Organizations, and States. By Albert O. Hirschman, (Cambridge: Harvard University Press, 1970. Pp. 162. $6.95.). American Political Science Review, 64(4), 1274–1276. https://doi.org/10.1017/s0003055400133611

Leont’yev, I. O. (2008, June). Budget of sediments and forecast of long-term coastal changes. Oceanology, 48(3), 428–437. https://doi.org/10.1134/s0001437008030156

Havolli, Y. (2018, May 11). Long Term Objective of Kosovo Pension Saving Trust Investments. Account and Financial Management Journal, 03(05). https://doi.org/10.31142/afmj/v3i5.04

Promotional activities in the enterprise. (2024, February 9). Zenodo. https://doi.org/10.5281/zenodo.10637326

Vol. 1 No. 1 (2024): Ege Scholar Journal | Ege Scholar Journal. (n.d.). https://egebook.net/index.php/pub/issue/view/1

Index to Cross-Cultural Research Volume 34. (2000, November). Cross-Cultural Research, 34(4), 390–392. https://doi.org/10.1177/106939710003400406

Martinez-Vazquez, J., & McNab, R. M. (2000, June 1). The Tax Reform Experiment in Transitional Countries. National Tax Journal, 53(2), 273–298. https://doi.org/10.17310/ntj.2000.2.06

Downloads

Published

2024-03-29

How to Cite

Rexhepi, A. (2024). Analysis of Tax Culture in Kosovo. Transnational Academic Journal of Economics, 1(2), 95–101. https://doi.org/10.5281/zenodo.10884122

Issue

Section

Articles

Similar Articles

1 2 > >> 

You may also start an advanced similarity search for this article.