The Revenue Impact of Tax Amnesties In Kosovo
Küçük Resim Yok
Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Tax amnesty as a conventional mean for collection of state revenues are fiscal programs that offer individuals and businesses the opportunity to pay accumulated taxes of previous periods, legalize their assets, and stimulate repatriation of capital abroad. This study addressed the effects of tax amnesty in tax income in Republic of Kosovo by using multiple regression analyze, based on data regarding GDP and inflation rate. Although tax amnesties are known as controversial tools, they seem to have achieved their targets in Kosovo in terms of raising tax revenues. Tax amnesties in Kosovo does not seem to have had any adverse effects in terms of discouraging regular taxpayers from their unequal treatment.
Açıklama
Anahtar Kelimeler
Kamu Yönetimi, İktisat, Taxpayers, Tax Amnesty, Fiscal Policy
Kaynak
Adıyaman Üniversitesi Sosyal Bilimler Enstitü Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
0
Sayı
32
