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Fiscal Evasion in the Republic of Kosovo

Author

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  • Bedri Peci

    (University of Hasan Pristina)

Abstract

The aim of this research is to analyze and find out the major issue of fiscal evasion in Kosovo. In this analysis we have used the research method of case study. The results of research show that the phenomenon of fiscal evasion and informality in Kosovo can hardly be measured because in essence these phenomena belong to the hidden economy. Fiscal evasion occurs as a result of disorders in the overall economy and is present in many countries, including industrialized countries as well as those with economy under development, and therefore the state of Kosovo is exposed to this phenomenon. This phenomenon is even more developed in countries lacking legal infrastructure, with particular emphasis the readiness of responsible persons for combating this phenomenon in the context of available opportunities. Kosovo has a high level of informality and this is due to insufficient inspection of enterprises and failure to implement applicable laws.

Suggested Citation

  • Bedri Peci, 2017. "Fiscal Evasion in the Republic of Kosovo," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 13(1), pages 29-39, February.
    • Handle: RePEc:dug:actaec:y:2017:i:1:p:29-39
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    File URL: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/3693/3848
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    References listed on IDEAS

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    2. Robert W. McGee (ed.), 2012. "The Ethics of Tax Evasion," Springer Books, Springer, number 978-1-4614-1287-8, February.
    3. Shkendije Demalijaj Ukaj, 2014. "Tax Evasion and the Impact on Economic Growth Acta Universitatis Danubius. OEconomica," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 10(6), pages 18-32, December.
    4. Bedri Peci, 2016. "Tax Reforms in Selected Balkan Countries: The Case Study of Kosovo," Applied Economics and Finance, Redfame publishing, vol. 3(4), pages 168-178, November.
    5. Blackburn, Keith & Bose, Niloy & Capasso, Salvatore, 2012. "Tax evasion, the underground economy and financial development," Journal of Economic Behavior & Organization, Elsevier, vol. 83(2), pages 243-253.
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