Tax Revenue Growth and Formalization: Republic of Kosovo
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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:
International organization Monetary policy Revenue administration Tax policy Taxes
Frequency:
Regular
English
Publication Date:
April 20, 2023
ISBN/ISSN:
9798400240225/2958-7875
Stock No:
SIPEA2023026
Format:
Paper
Pages:
10
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