Articles
DOI DOI: 10.5281/zenodo.10884122

Analysis of Tax Culture in Kosovo

Arjeta Rexhepi1
  1. 1 University KADRI ZEKA Gjilan

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.

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
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