Originality/value: The authors define the needs for strengthening the budget revenues, taking strong and coordinated steps to improve the management and collection of the revenues from indirect and direct taxes. Moreover, the authors show that the Kosovo tax system is broadly in line with the EU acquis and needs reform in order to have a sustainable tax regime.
Asllani, G., Grima, S. and Seychell, S. (2020), "A Study of Kosovo’s Fiscal Policies and Tax System: Key Issues to Align with European Standards", Özen, E. and Grima, S. (Ed.) Uncertainty and Challenges in Contemporary Economic Behaviour (Emerald Studies in Finance, Insurance, and Risk Management), Emerald Publishing Limited, pp. 273-284. https://doi.org/10.1108/978-1-80043-095-220201018Download as .RIS
Emerald Publishing Limited
Copyright © 2020 Emerald Publishing Limited