Tax Incentives in Kosovo Tax System
The aim of this research is to analyze and find out the major issue of tax incentives in Kosovo tax law. In this analysis we have used the research method of case study. The results of research show that Balkan countries in their tax systems have applied various mitigating measures that in tax the...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2016-08-01
|
| Series: | Acta Universitatis Danubius: Oeconomica |
| Subjects: | |
| Online Access: | http://journals.univ-danubius.ro/index.php/oeconomica/article/view/3436/3456 |
| id |
doaj-b7dcadf67a69486eb1b6c9105e4af00c |
|---|---|
| record_format |
Article |
| spelling |
doaj-b7dcadf67a69486eb1b6c9105e4af00c2020-11-25T00:18:36ZengDanubius UniversityActa Universitatis Danubius: Oeconomica2065-01752067-340X2016-08-01124233239Tax Incentives in Kosovo Tax SystemBedri Peci0University of “Hasan Pristina”The aim of this research is to analyze and find out the major issue of tax incentives in Kosovo tax law. In this analysis we have used the research method of case study. The results of research show that Balkan countries in their tax systems have applied various mitigating measures that in tax theory are known as tax incentives. Taking into account that Kosovo regarding the application of tax incentives of CIT, compared with other countries is the last, designers by using the experiences of other countries should apply more tax incentives in order that tax policy to be more in function economic development. The study is of particular relevance to scholars, tax practitioners, expatriates who work and invest in Kosovo, etc.http://journals.univ-danubius.ro/index.php/oeconomica/article/view/3436/3456tax incentives; CIT; tax rates; foreign investment |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Bedri Peci |
| spellingShingle |
Bedri Peci Tax Incentives in Kosovo Tax System Acta Universitatis Danubius: Oeconomica tax incentives; CIT; tax rates; foreign investment |
| author_facet |
Bedri Peci |
| author_sort |
Bedri Peci |
| title |
Tax Incentives in Kosovo Tax System |
| title_short |
Tax Incentives in Kosovo Tax System |
| title_full |
Tax Incentives in Kosovo Tax System |
| title_fullStr |
Tax Incentives in Kosovo Tax System |
| title_full_unstemmed |
Tax Incentives in Kosovo Tax System |
| title_sort |
tax incentives in kosovo tax system |
| publisher |
Danubius University |
| series |
Acta Universitatis Danubius: Oeconomica |
| issn |
2065-0175 2067-340X |
| publishDate |
2016-08-01 |
| description |
The aim of this research is to analyze and find out the major issue of tax incentives in Kosovo
tax law. In this analysis we have used the research method of case study. The results of research show
that Balkan countries in their tax systems have applied various mitigating measures that in tax theory
are known as tax incentives. Taking into account that Kosovo regarding the application of tax incentives
of CIT, compared with other countries is the last, designers by using the experiences of other countries
should apply more tax incentives in order that tax policy to be more in function economic development.
The study is of particular relevance to scholars, tax practitioners, expatriates who work and invest in
Kosovo, etc. |
| topic |
tax incentives; CIT; tax rates; foreign investment |
| url |
http://journals.univ-danubius.ro/index.php/oeconomica/article/view/3436/3456 |
| work_keys_str_mv |
AT bedripeci taxincentivesinkosovotaxsystem |
| _version_ |
1725375652290363392 |