This capstone project assesses the current system of Value Added Tax in Kosovo and its impact on the national revenues. This topic is very important because the current government is implementing the VAT system for supplies related to goods and services, which are sold and imported into Kosovo. VAT tax is the biggest potential source for increasing revenue in the Kosovo budget. As a result there is a need to change the law related to this tax. The main goal of this project was to assess possible changes to the VAT system, and provide suggestions how to ensure a positive impact on the Kosovo budget. In order to accomplish this goal six questions were raised. To gain potential answers, an extensive survey was conducted. There were distributed 100 questionnaires to businesses and other 100 questionnaires to individual consumers. 61 completed questionnaire from businesses and 50 completed questionnaires from individual customers were received back. An interesting finding are different identified advantages of VAT implementation from businesses and from individual taxpayers. Those questionnaires were analyzed with SPSS and MS Excel. For this project, government data was collected from different ministries and from Kosovo Customs. In addition, a comparative method, comparing the tax system of Kosovo with countries in the region, tax rates, and their participation in the general revenue budget was used.

Publication Date


Document Type

Master's Project

Student Type


Department, Program, or Center

Professional Studies (CAST)


Bowen, Brian


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American University in Kosovo