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Republic of Kosovo Public Sector Revenues : Tax Policies, Tax Evasion, and Tax Gaps

Kosovo has a simple tax system and relatively low tax rates. A risky feature of Kosovo’s tax system is the high dependence on border taxes. In 2012, 71 percent of revenue was collected at the border in the form of trade taxes and value added tax (V...

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Bibliographic Details
Main Author: World Bank
Language:English
en_US
Published: Washington, DC 2015
Subjects:
MARKET ECONOMY
INCOME TAXES
TAX RATE
POLICIES
PROPERTY TAX
ADDED TAX
TRANSPARENCY
DISPOSABLE INCOME
INTEREST
INCOME
LOCAL GOVERNMENTS
REVENUES
PRICE CHANGES
PROPERTY
TAX COMPLIANCE
TAX EVASION
MARKET
PRICE
TAX
INCOME TAX
SIN TAXES
TAX LEGISLATION
CORPORATE INCOME TAX
UNDERGROUND
AUDITS
PERSONAL INCOME TAX
PUBLIC POLICY
FISCAL POLICIES
INVESTMENT
COSTS
SHARE
BORDER TAXES
TAX SYSTEM
TRANSPORT
FUEL
CONTRACTS
PERSONAL INCOME
TAX REGIME
TAXPAYERS
REVENUE
TAX POLICY
EXPORT
COMMUNICATION
AUDIT
PUBLIC FINANCE
TAX BASE
TRANSITION ECONOMIES
COMMODITIES
ARREARS
FINANCE
TAXES
Online Access:http://documents.worldbank.org/curated/en/2015/06/24663719/kosovo-public-sector-revenues-tax-policies-tax-evasion-tax-gaps
http://hdl.handle.net/10986/22269

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