SITEMIT FISKAL I KOSOVES KONFORM KËKRESAVE BASHKOHORE TATIMORE, TEKNIKAVE DHE METODAVE TE TATIMIT
THE FISCAL SYSTEM OF KOSOVO COMMENSURATE TO MODERN TAX REQUIREMENTS, TAX TECHNIQUES AND METHODS

Summary/Abstract: This paper covers some of the basic issues that are raised today before the establishing of the tax system and fiscal policy in the context of economic development. New integrated economic trends and orientation towards market economy enforce the need to be adopted the tax system with these processes and helps them keeping them up and sustainable economic development. To achieve optimal economic growth rate should be established adequate fiscal policy and optimal taxation that will develop the fiscal sector (public revenue and public expenditure). As one of the most influence factors in determination of macroeconomic indicators and calculation of national incomes, the fiscal sector affects in the development of other sectors of the economy as it is real sector, financial sector as well as improvement of the foreign exchange sector and directly and indirectly affects in employment, investments, consumption, price stability and cut the inflationNaturally, the harmonization of tax system of Kosovo with European Union directives should have objectives, goals, efficiency, stability, and transparency comprehensiveness fiscal policies and tax system as its main instruments.

• Details
• Contents