The Revenue Impact of Tax Amnesties In Kosovo

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dc.contributor.authorDoğan, Zeki
dc.contributor.authorAbdurrahmani, Enis
dc.date.accessioned2024-11-07T13:15:52Z
dc.date.available2024-11-07T13:15:52Z
dc.date.issued2019
dc.departmentNiğde Ömer Halisdemir Üniversitesi
dc.description.abstractTax 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.
dc.identifier.doi10.14520/adyusbd.551216
dc.identifier.endpage525
dc.identifier.issn1308-9196
dc.identifier.issn1308-7363
dc.identifier.issue32
dc.identifier.startpage495
dc.identifier.trdizinid500814
dc.identifier.urihttps://doi.org/10.14520/adyusbd.551216
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/500814
dc.identifier.urihttps://hdl.handle.net/11480/11895
dc.identifier.volume0
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofAdıyaman Üniversitesi Sosyal Bilimler Enstitü Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241107
dc.subjectKamu Yönetimi
dc.subjectİktisat
dc.subjectTaxpayers
dc.subjectTax Amnesty
dc.subjectFiscal Policy
dc.titleThe Revenue Impact of Tax Amnesties In Kosovo
dc.typeArticle

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