Resident and Non resident Persons in Theory and Practice Tax – Case of Kosovo
Resident and Non resident Persons in Theory and Practice Tax – Case of Kosovo

Summary/Abstract: In each country there is the attempt to impose their jurisdiction persons who derive incomeand require sufficient connection between the state and these persons to enable the collection of theserevenues on behalf of taxes. However, it should be asked which connection is required between thestate and subjects of law to achieve this goal. There is a number of factors stemming from the subjectsof law that can create report - link between the state and subjects of law, such as: citizenship, residence,nationality, presence in the state concerned, etc. Tax systems in the country (domestic tax systems) willdetermine which subject will be considered for the purposes of the tax legislation of the respective statetax subject to domestic (resident) and which foreign (non- resident). In this context, local tax legislationmust modulate two basic issues: The first, are the characteristics of natural and legal persons who areestablished, organized and operate within the boundaries of the respective state (resident) and theSecond, the characteristics of natural and legal persons who are established and organized under thelaws of foreign (non- resident).

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