Rineta Hoxha


The objective of this work is to identify inconsistencies in the tax legislation in Kosovo and recommend solutions towards more comprehensive and user friendly laws for taxpayers, tax professionals and tax administrators. A crucial element of the tax legislation is its consistency. Tax laws need to be in accordance with each other as they are the building blocks of the same system – the tax system. Unfortunately, analysis on the tax laws in Kosovo resulted in identification of a number of inconsistencies that affect negatively the comprehensiveness, simplicity and the functionality of the laws. Moreover, interviews conducted with different stakeholders on the issue, namely businesses, tax officials, tax professionals and academicians reveal that in practice also these inconsistencies are noticed and interrupt the functionality of the legislation. The main issues identified are related with inconsistent structure of the laws in comparison with each other, inconsistent articles and paragraphs inside each law, missing components and unclear definitions, and also procedures and penalties regulated by the laws. Based on the findings and with the aim of improving the condition in which these laws currently are, the paper provides a list of recommendations technically feasible and exceptionally relevant.

Publication Date


Document Type

Senior Project

Student Type



Bowen, Brian


AUK Honors Society Project

Note: imported from RIT’s Digital Media Library running on DSpace to RIT Scholar Works in February 2013.


RIT/A.U.K - formerly American University in Kosovo