Abstract:
Today, when from the start of transition process in the Balkan countries about 19 years have passed, the reformation of their taxation systems is still ongoing, facing numerous challenges.
The reforms of taxation systems is one of the most important components (segments) of their social-economic transition led by the aspiration to become members of the European Union.
Higher results consist in the fact that all the Balkan countries, some earlier some later, have included the income tax, the corporation income tax and the VAT into their taxation systems. In this context, in order to create competitive taxation systems to attract investments and to make taxation harmonizations with the EU, the tax rates have considerably been reduced and succesful steps have been taken in the function of harmonization of taxes with the EU member countries. Some countries have managed to build their taxation systems in accordance with acquis communautaire. The creation of taxation system and policy in Kosova by UNMIK is a case of a unique example created in practice without internal influence and without a political dialogue. From 1999 until the Declaration of Independence, on 17 February 2008, UNMIK was the creator of the taxation system and policies in Kosova. After the Declaration of Independence, the Government of the Republic of Kosova took the first reformation step by reducing the income and corporation income tax rates. However, the taxation system and policies in Kosova must also be reformed in many other components.
