Tax system reforms and the impact on economic development in Kosovo

Abstract

Public administration reforms which aim to increase the performance and efficiency of the public sector in Kosovo and in particular the reforms in order to increase the efficiency of the tax system are the object of study in this paper. Public administration of a state that will approach the European Union should reach the quality level of administration that exists within the European Administrative space while, in Kosovo have done much to build efficient public sector and responsible to increase transparency and to encourage private sector development that is just as important for country's development perspective and to improve social cohesion in the longer term. The impact of the public sector to economic growth is of special interest in the Southeastern European countries as well as in Kosovo. Tax policy has always been at the center of reforms regarding tax rates and structure to adapt to the growing private sector. Problems revenue collection, the main administrative reforms, comparative analysis with countries in the region in relation to the performance of tax revenues to determine the benefits of citizens from public spending are the focus of this paper. For the design of this paper is the use of literature and material consists of works by different authors, the use of sources of information from the official websites of the most important national and international character, OECD, IMF, WB to provide information for a comparative analysis Kosovo to other countries as well as 14 years of professional experience in the field of copyright.

DOI: 10.5901/mjss.2014.v5n19p114