Please use this identifier to cite or link to this item:
Title: The effect of tax structure in economic growth
Authors: Gashi, B.
Asllani, Gani
Boqolli, L.
Keywords: Tax planning -- Kosovo
Taxation -- Law and legislation -- Kosovo
Taxation -- Kosovo
Gross domestic product -- Kosovo
Economic development -- Kosovo
Budget -- Kosovo
Budget -- Law and legislation -- Kosovo
Issue Date: 2018
Publisher: Eleftherios Thalassinos
Citation: Gashi, B., Asllani, G., & Boqolli, L. (2018). The effect of tax structure in economic growth. International Journal of Economics and Business Administration, 6(2), 56-67.
Abstract: The main goal of this paper is to analyse the effect of the tax structure in the economic growth of Kosovo in the period 2007-2015. The study intends to evaluate the impact of specific types of taxes on economic growth. The methodology is based on comparative analysis of data using primary and secondary sources. Through the econometric model and linear regression analysis, the research hypotheses have been tested with STATA application/software to calculate the impact of tax structure in economic growth. The econometric model includes several independent variables (types of taxes), and the dependent variable GDP. Based on data obtained through the log-log model, the results show the impact of special taxes such as Pt, It, VAT, Wt, Ibt, Tdr.., Ct on GDP. The results show that most of the taxes have a positive impact on GDP growth; it is also shown that not all taxes have the same impact on economic growth. In the econometric analysis the coefficient of R2=0,999 reflects the high degree of determination with 99.9% forecasting accuracy.
ISSN: 23817356
Appears in Collections:IJEBA, Volume 6, Issue 2

Files in This Item:
File Description SizeFormat 
The_Effect_of_Tax_Structure_in_Economic_Growth_2018.pdf322.76 kBAdobe PDFView/Open

Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.