Abstract
With this work we intend to track successive chronological steps of tax system development in Kosovo in the post war period, first under the international protectorate and then, after 2008 as an independent state. The most important changes that accompanied Tax System in Kosovo is when it evaluated from UNMIK system of regulations. While the emphasis will remain on treatment of current important change of tax system, revealing a challenge on most discussed issue of 2001, the year when for the first time is implemented the VAT, then in 2002, when it is implemented Wage Tax, and Profit Tax for legal persons, which by that time were taxed with Presumptive Tax, then in 2005 it was done a tax reform, replacing Presumptive Tax, Wage Tax and Profit Tax with two types of taxes, as: Personal Income Tax, which taxes physical persons and Corporate Income Tax, which taxes legal persons. DOI: 10.5901/ajis.2016.v5n3s1p382
Highlights
Taxes are a topic that always brings interest and debate in society in general and in taxpayer’s family
Knowing that there is a lot of interest and debates I have put to myself, to accompany this event of development of Kosovo Tax System, a paper work, small but very substantial for the society and taxpayers’ families
From 1999 to 2003, UNMIK was the creator of tax and policy system in Kosovo, almost everything was copied from other countries, both from countries in transition and EU countries
Summary
Taxes are a topic that always brings interest and debate in society in general and in taxpayer’s family. Tax and fee is called any liable payment under law, made in the favor of state budget, by physical and legal persons of a country, based on income or property they possess, consumption of goods and services they receive Taxes are divided in two big groups; direct and indirect Direct taxes include those taxes calculated on income, profits, immovable property and public services of certain physical and legal persons and it should be remitted to state budget by them.
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