In order to understand the functioning of the
tax system and tax rates, we have elaborated the issue and the importance of
the state budget revenues creation. During the research, we have noticed that
changes in tax rates, expansion of the taxable base, and creation of conditions
for economic development which have been constantly changing in Kosovo and
Balkan countries. Although the tax system in Kosovo is new, it is competitive
not only in the region but even beyond it. In the new fiscal package of 2015,
tax rates had changed. Personal Income Taxes have reduced some of the revenues,
corporate taxation up to 10%, insurance companies 7% to 5%, VAT is applied with
two tax rates 18% and 8%. Balkan states have significant differences in tax
rates, but not in tax systems. In some taxes, high rates have already been set,
while in some countries there are lower rates. It is characteristic and
interesting that the tax systems of these countries have been constantly
reformed, reducing tax rates and redefining the tax base.
In order to understand the functioning of the
tax system and tax rates, we have elaborated the issue and the importance of
the state budget revenues creation. During the research, we have noticed that
changes in tax rates, expansion of the taxable base, and creation of conditions
for economic development which have been constantly changing in Kosovo and
Balkan countries. Although the tax system in Kosovo is new, it is competitive
not only in the region but even beyond it. In the new fiscal package of 2015,
tax rates had changed. Personal Income Taxes have reduced some of the revenues,
corporate taxation up to 10%, insurance companies 7% to 5%, VAT is applied with
two tax rates 18% and 8%. Balkan states have significant differences in tax
rates, but not in tax systems. In some taxes, high rates have already been set,
while in some countries there are lower rates. It is characteristic and
interesting that the tax systems of these countries have been constantly
reformed, reducing tax rates and redefining the tax base.
Birincil Dil | İngilizce |
---|---|
Konular | Ekonomi |
Bölüm | Makaleler |
Yazarlar | |
Yayımlanma Tarihi | 30 Temmuz 2019 |
Gönderilme Tarihi | 31 Mart 2019 |
Kabul Tarihi | 23 Temmuz 2019 |
Yayımlandığı Sayı | Yıl 2019 Cilt: 4 Sayı: 1 |
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