1. OAR@UM
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  3. Social Sciences
  4. Finance
  5. International Journal of Economics & Business Administration (IJEBA)
  6. IJEBA : Volume VI (2018)
  7. IJEBA, Volume 6, Issue 2
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/43727
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dc.contributor.authorGashi, B.-
dc.contributor.authorAsllani, Gani-
dc.contributor.authorBoqolli, L.-
dc.date.accessioned2019-05-30T08:08:25Z-
dc.date.available2019-05-30T08:08:25Z-
dc.date.issued2018-
dc.identifier.citationGashi, 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.en_GB
dc.identifier.issn23817356-
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/43727-
dc.description.abstractThe 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.en_GB
dc.language.isoenen_GB
dc.publisherEleftherios Thalassinosen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectTax planning -- Kosovoen_GB
dc.subjectTaxation -- Law and legislation -- Kosovoen_GB
dc.subjectTaxation -- Kosovoen_GB
dc.subjectGross domestic product -- Kosovoen_GB
dc.subjectEconomic development -- Kosovoen_GB
dc.subjectBudget -- Kosovoen_GB
dc.subjectBudget -- Law and legislation -- Kosovoen_GB
dc.titleThe effect of tax structure in economic growthen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleInternational Journal of Economics and Business Administrationen_GB
Appears in Collections:IJEBA, Volume 6, Issue 2

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