| Issue |
SHS Web Conf.
Volume 114, 2021
VIII International Scientific Conference New Trends, Strategies and Structural Changes in Emerging Markets (NTSSCEM 2021)
|
|
|---|---|---|
| Article Number | 01031 | |
| Number of page(s) | 10 | |
| DOI | https://doi.org/10.1051/shsconf/202111401031 | |
| Published online | 13 July 2021 | |
The impact of COVID – 19 on Collecting of Tax Revenues in Kosovo
University of Prishtina, Agim Ramadani str., 10000 Prishtina, Kosovo
* Corresponding author: albinasekiraqaa@gmail.com
This paper aims to present the effect of the pandemic crisis COVID - 19 on the economy of Kosovo, namely tax revenues focusing on the impact of the pandemic situation on macroeconomic indicators such as Gross Domestic Product. The impact of the crisis on the collection of tax revenues, the impact of the crisis on tax evasion, the effect of the crisis on business turnover, and the ratio of tax revenues to GDP. The data that have been used in this paper are data from primary sources through questionnaires and data from secondary sources. The findings of this research show that the pandemic situation in 2020 has slowed down local economic growth, declined trend of tax revenues, declined trend of GDP compared to the previous periods, and other negative effects such as declined economic activity, business, and employment level.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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