Acta Universitatis Danubius. Œconomica, Vol. 9, No. 3

Abstract

This document provides a brief description of the work in the field of taxation and
efficiency in execution of Tax Administration of Kosovo (TAK), inspired by my work in this
institution. This work presents the systematic connection of taxpayers, the Tax Administration of
Kosovo (TAK) and revenue growth within a 12 year period. TAK work effect is conditioned by the
level of the staff engagement which leads the tax policy, honest engagement of tax officials and
effective enforcement of tax laws based on international best practices. This means that countries that
have promoted European Union tax rules have significantly gained better working practices but also
collecting the most revenue without applying penalties or closure of businesses. This study examines
the short-and long-term effectiveness of TAK. We have found complementarities tax laws of the
Republic of Kosovo with EU rules, implying a positive outbreak of their administration. This paper
focuses on presenting positive sides as well as opportunities for a greater engagement to a general and
dynamic framework for accountability and expected results in a short term. It also treats the policies
that are directly and strongly incorporated in the work of TAK. Reducing of the risk of tax evasion,
full integration of electronic payment system (E-banking) of taxpayers, the successful realization of
the pilot project for the establishment of electronic files is a challenge for TAK. Low level of
economic integration and political risk of the north of the country are the two elements that have a
negative impact on the strength and the will of businesses to pay on the one hand and the effect of
collecting revenue from TAK on the other side.