Kososvo Tax Registration Policy Note (Anglais)

A key fiscal challenge for Kosovo is how to increase domestic revenues. While increasing the domestic revenues will also require tax policy reforms, there has been increasing recognition of the need to strengthen tax administration. With support from ...  Voir la suite A key fiscal challenge for Kosovo is how to increase domestic revenues. While increasing the domestic revenues will also require tax policy reforms, there has been increasing recognition of the need to strengthen tax administration. With support from the International Monetary Fund (IMF) and based on two consecutive Tax Administration Diagnostic Assessment Tool (TADAT) reviews completed in 2015 and 2018 respectively, the Tax Administration of Kosovo (TAK) has formulated a comprehensive medium-term tax reform implementation plan. This policy note responds to a request from TAK for assistance in improving the tax registration processes and the quality of information in the tax register. The objective is to facilitate the dialogue with TAK on how to improve the quality of the taxpayer register, thereby strengthening the efficiency and effectiveness of efforts to improve tax collections. Within this overall objective, the assessment will identify and analyze possible actions to improve tax registration, including expanding on already proposed remedies in the medium-term action plan by identifying necessary preconditions for realizing the plan.  Réduire