Efekti i reformës së tatimit mbi të ardhurat personale në të ardhurat neto dhe mirëqenien ekonomike të familjeve në Kosovë

Abstract

This paper addresses the effect of the personal income tax reform on net income and economic well-being of families in Kosovo, with a particular focus on the fiscal changes implemented during 2024. The reform has brought changes in tax rates with the aim of reducing the fiscal burden on low and middle income categories, increasing disposable income and improving social justice. In this context, the study aims to analyze the real impact of these changes on the economic situation of families and citizens' perceptions regarding the new tax system. The methodology used in this research is based on a quantitative approach, through the distribution of questionnaires to 100 respondents from different social and economic categories in Kosovo. The collected data were analyzed through descriptive and interpretative statistical methods, focusing on the impact of the reform on monthly income, consumption, savings, social equality and economic well-being. The results of the study show that the tax reform has had a positive impact on increasing net income for a significant portion of families, especially for those with low and middle incomes. Also, some respondents assess that the new system has contributed to reducing economic inequalities and increasing fiscal justice. However, the impact on consumption, savings and overall improvement of economic well-being is more limited, due to external factors such as inflation and the increase in the cost of living. In conclusion, the study concludes that the personal income tax reform represents a positive step towards a fairer and more functional fiscal system in Kosovo, but its full effects also depend on other economic and social developments in the country. The paper provides recommendations for further improvements in fiscal and social policies, with the aim of increasing the well-being of citizens and strengthening economic equality.