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Kosovo - Public sector revenues : tax policies, tax evasion, and tax gaps : Kosoves - Te hyrat e sektorit publik : politikat tatimore, evazioni tatimore, dhe boshlleku tatimore (Albanian)

Abstract

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 (VAT)... See More +

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