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DC Field | Value | Language |
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dc.contributor.author | Asllani, Gani | - |
dc.contributor.author | Grima, Simon | - |
dc.date.accessioned | 2019-09-17T10:21:00Z | - |
dc.date.available | 2019-09-17T10:21:00Z | - |
dc.date.issued | 2019 | - |
dc.identifier.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. | en_GB |
dc.identifier.issn | 22414754 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/46529 | - |
dc.description.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. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Eleftherios Thalassinos | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Local finance -- Kosovo | en_GB |
dc.subject | Representative government and representation -- Kosovo | en_GB |
dc.subject | Property tax -- Kosovo | en_GB |
dc.subject | User charges -- Kosovo | en_GB |
dc.subject | Revenue -- Kosovo | en_GB |
dc.subject | Municipal government -- Kosovo | en_GB |
dc.title | Property tax and local finance of Kosovo - an overview | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The 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.reviewed | peer-reviewed | en_GB |
dc.publication.title | International Journal of Economics & Business Administration | en_GB |
Appears in Collections: | IJEBA, Volume 7, Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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Property_tax_and_local_Finance_of_Kosovo.pdf | 344.75 kB | Adobe PDF | View/Open |
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