Tax Revenue Growth and Formalization: Republic of Kosovo

Author/Editor:

Amanda Edwards ; Ezgi O. Ozturk ; Selim Thaci

Publication Date:

April 20, 2023

Electronic Access:

Free Download. Use the free Adobe Acrobat Reader to view this PDF file

Summary:

Among western Balkan countries, Kosovo had the largest growth in tax revenue in percent of GDP over 2021-22. While part of this strong performance could be explained by increased activity, surging inflation, and buoyance, a sizable part of it is related to increased formalization. This paper analyzes the extent to which tax revenue increases may have grown due to gains in formalization, both of workers and businesses, by applying a simple accounting framework to disentangle the sources of tax collection increases.

Series:

Selected Issues Paper No. 2023/026

Subject:

Frequency:

Regular

English

Publication Date:

April 20, 2023

ISBN/ISSN:

9798400240225/2958-7875

Stock No:

SIPEA2023026

Format:

Paper

Pages:

10

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