KUPTIMI, RËNDËSIA DHE PËRKUFIZIMI I TATIMIT MBI VLERËN E SHTUAR, APLIKIMI I TIJ NË KOSOVË

Abstract

In this paper we have presented the Value Added Tax (VAT) with a combination of its historical aspect, where in Kosovo VAT has been applied since 2001, and the practical aspect, where are presented the revenues from VAT in the period 2001-2018, as well as the change in percentage from year to year. Due to the weight that VAT revenues have in the structure of budget revenues, the level of VAT is also an evaluative parameter of the economy as a whole. In this paper we will present this, by testing the hypothesis raised regarding the relation between VAT revenues and GDP level.