Abstract
Purpose: This scientific paper aims to analyze the impact of the structure of tax revenues on economic growth in the Republic of Kosovo. Based on the fact that taxes are unavoidable obligations for natural and legal persons, then the purpose of this paper was to see how they affect the case of the Republic of Kosovo.
 Methodology: The empirical data that have been analyzed in this study are mainly secondary data which have been collected from the data of annual reports published by the Tax Administration of Kosovo, the Central Bank and the Kosovo Agency of Statistics, while the part of the literature review is referring to studies by other authors who have studied and analyzed similar tax-related issues.
 Findings: Based on this scientific research and empirical findings, we can conclude that the structure of tax revenues and tax policy reform at the end of 2015 has positively affected economic growth in the Republic of Kosovo for the analyzed period (2010-2020).
 Practical implications: This scientific research will serve as a good scientific reference basis for the Government of the Republic of Kosovo that the proper reform of fiscal policies for the benefit of businesses and households will have a substantial impact on savings and investments. On the other hand, the impact of the revenue structure from raising taxes has a positive impact on economic growth. As an important scientific result, regular payment of taxes by taxpayers will contribute to filling the consolidated state budget. Their proper channeling will suffice to improve infrastructure and facilitate the lives of citizens through adequate provision of public goods.
 Originality: This study presents real and consistent results regarding the conclusions for the analyzed period (2010-2020).
 Keywords: tax structure, tax policy, economic growth, VAT
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.