Year 2019, Volume 6, Issue 2, Pages 63 - 71 2019-06-30

ROLE OF TAX REGULATIONS IN THE REPUBLIC OF KOSOVO, COUNTRIES OF THE BALKANS AND THE EUROPEAN UNION, IN DETERMINING TAX POLICY

Refik Kryeziu [1]

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Purpose- In this paper the main purpose is the role of tax regulations in the Republic of Kosovo, countries of the Balkans and the European Union, in determinin tax policy.

Methodology- The paper is handeled in two important spaces of tax rated in Republic of Kosovo, while in the second focus are the comparations of som regional coutries of the Europen Unino, there will be secondary data which are from different authors and these are presented in theirs studies. Empirical methods are used in the data of tax policy, than will be used in the comporative methods.

Findings- With the recent reforms, value added tax has been set at two tax rates, 8% and 18%. Balkan states have constantly reformed tax rates, reducing them and redefining the tax base. There are differences in tax rates, corporate income tax and value added tax. In EU member states tax rates are heterogeneous, which is the result of national traditions and a symbol of their sovereignty. In addition to having different rates of Personal Income Tax (PIT), we also have differences in the tax rate of Tax on Income Tax (TIT) and Value Added Tax (VAT). Hungary has the Lowest Rate of Tax (LRT) of 9%, while Malta has the highest of 35%. The Lowest standard VAT rate is in Luxembourg of 17%, tripled (3%, 8% and 14%), the highest in Sweden by 27% (12% and 6%). Conclusion- In tha end of this paper we will conclude that the tax policy norms in the Republic of Kosovo, the Balkan countries and the member states of the Europian Union, is to adapt the position of national economies and to continuously improve and design of the tax systems.

Taxes, tax rates, tax policies, reforms, comparison of tax policices
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Primary Language en
Subjects Management
Journal Section Articles
Authors

Orcid: 0000-0001-8628-6166
Author: Refik Kryeziu (Primary Author)

Dates

Publication Date: June 30, 2019

Bibtex @research article { jefa584057, journal = {Journal of Economics Finance and Accounting}, issn = {}, eissn = {2148-6697}, address = {PressAcademia}, year = {2019}, volume = {6}, pages = {63 - 71}, doi = {10.17261/Pressacademia.2019.1045}, title = {ROLE OF TAX REGULATIONS IN THE REPUBLIC OF KOSOVO, COUNTRIES OF THE BALKANS AND THE EUROPEAN UNION, IN DETERMINING TAX POLICY}, key = {cite}, author = {Kryeziu, Refik} }
APA Kryeziu, R . (2019). ROLE OF TAX REGULATIONS IN THE REPUBLIC OF KOSOVO, COUNTRIES OF THE BALKANS AND THE EUROPEAN UNION, IN DETERMINING TAX POLICY. Journal of Economics Finance and Accounting, 6 (2), 63-71. DOI: 10.17261/Pressacademia.2019.1045
MLA Kryeziu, R . "ROLE OF TAX REGULATIONS IN THE REPUBLIC OF KOSOVO, COUNTRIES OF THE BALKANS AND THE EUROPEAN UNION, IN DETERMINING TAX POLICY". Journal of Economics Finance and Accounting 6 (2019): 63-71 <http://dergipark.org.tr/jefa/issue/46520/584057>
Chicago Kryeziu, R . "ROLE OF TAX REGULATIONS IN THE REPUBLIC OF KOSOVO, COUNTRIES OF THE BALKANS AND THE EUROPEAN UNION, IN DETERMINING TAX POLICY". Journal of Economics Finance and Accounting 6 (2019): 63-71
RIS TY - JOUR T1 - ROLE OF TAX REGULATIONS IN THE REPUBLIC OF KOSOVO, COUNTRIES OF THE BALKANS AND THE EUROPEAN UNION, IN DETERMINING TAX POLICY AU - Refik Kryeziu Y1 - 2019 PY - 2019 N1 - doi: 10.17261/Pressacademia.2019.1045 DO - 10.17261/Pressacademia.2019.1045 T2 - Journal of Economics Finance and Accounting JF - Journal JO - JOR SP - 63 EP - 71 VL - 6 IS - 2 SN - -2148-6697 M3 - doi: 10.17261/Pressacademia.2019.1045 UR - https://doi.org/10.17261/Pressacademia.2019.1045 Y2 - 2019 ER -
EndNote %0 Journal of Economics Finance and Accounting ROLE OF TAX REGULATIONS IN THE REPUBLIC OF KOSOVO, COUNTRIES OF THE BALKANS AND THE EUROPEAN UNION, IN DETERMINING TAX POLICY %A Refik Kryeziu %T ROLE OF TAX REGULATIONS IN THE REPUBLIC OF KOSOVO, COUNTRIES OF THE BALKANS AND THE EUROPEAN UNION, IN DETERMINING TAX POLICY %D 2019 %J Journal of Economics Finance and Accounting %P -2148-6697 %V 6 %N 2 %R doi: 10.17261/Pressacademia.2019.1045 %U 10.17261/Pressacademia.2019.1045
ISNAD Kryeziu, Refik . "ROLE OF TAX REGULATIONS IN THE REPUBLIC OF KOSOVO, COUNTRIES OF THE BALKANS AND THE EUROPEAN UNION, IN DETERMINING TAX POLICY". Journal of Economics Finance and Accounting 6 / 2 (June 2019): 63-71. https://doi.org/10.17261/Pressacademia.2019.1045
AMA Kryeziu R . ROLE OF TAX REGULATIONS IN THE REPUBLIC OF KOSOVO, COUNTRIES OF THE BALKANS AND THE EUROPEAN UNION, IN DETERMINING TAX POLICY. JEFA. 2019; 6(2): 63-71.
Vancouver Kryeziu R . ROLE OF TAX REGULATIONS IN THE REPUBLIC OF KOSOVO, COUNTRIES OF THE BALKANS AND THE EUROPEAN UNION, IN DETERMINING TAX POLICY. Journal of Economics Finance and Accounting. 2019; 6(2): 71-63.