What question did this study set out to answer?

To investigate the elements of tax culture in Kosovo and its impact on economic compliance.

February 6, 2026Open Access

Analysis of Tax Culture in Kosovo

Key Points

To investigate the elements of tax culture in Kosovo and its impact on economic compliance.
Conducted an initial investigation of tax culture
Analyzed legal definitions and administrative procedures
Explored the culture of voluntary compliance
Assessed implications for informal economic activities
Identified obstacles related to complex legal definitions
Highlighted extensive administrative procedures as barriers
Found lack of voluntary compliance contributes to informal economic engagement

Abstract

This paper focuses on conducting an initial investigation of tax culture in transitioning countries, using Kosovo as a case study. Is tax reform usually successful in achieving success? Complex legal definitions, extensive administrative procedures, and a lack of a culture of voluntary compliance may encourage individuals to engage in informal economic activities rather than function within the official economy on the path towards a market economy. This study elucidates several aspects of tax culture in nations undergoing economic transitions.

Analysis of Tax Culture in Kosovo

Key Points

Abstract

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