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Title: Property tax and local finance of Kosovo - an overview
Authors: Asllani, Gani
Grima, Simon
Keywords: Local finance -- Kosovo
Representative government and representation -- Kosovo
Property tax -- Kosovo
User charges -- Kosovo
Revenue -- Kosovo
Municipal government -- Kosovo
Issue Date: 2019
Publisher: Eleftherios Thalassinos
Citation: Asllani, G., & Grima, S. (2019). Property tax and local finance of Kosovo- an overview. International Journal of Economics & Business Administration, 7(3), 213-227.
Abstract: Purpose: In this article, we lay out the results of an analysis of the role of property tax regime in the local finance of Kosovo and highlight the current advantages and weaknesses. Design/Methodology/Approach: We do this by carrying out an analysis of the legislation in force, which regulates financial issues at the central and local levels, the functioning of property tax, and other financial implications for municipalities. In doing this we review the level of dependence of municipalities on central government, grants and their share, as well as other issues which have an impact on fiscal decentralization. We also analyse tax system and its evolution, the participation of tax categories and municipality tax in central and local budgets and give specific accentuation to property taxation, role in the taxation system and local finances. Moreover, we present the institutional structures and their competencies, relationship between central and local institutions. Findings: The current situation and system in place leaves much to be desired and property taxes may have more potential as a revenue source for municipalities. Practical Implications: This article shows the importance for municipalities to find a means to self-finance through their own sources. Originality/Value: We define needs for strengthening the Own Source Revenues (OSR), taking strong and coordinated steps to improve the management and collection of OSRs in general and property tax in particular.
ISSN: 22414754
Appears in Collections:IJEBA, Volume 7, Issue 3

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