Legal framework amendment in tax system in the Republic of Kosova as a condition for sustainable development in tourism in Dukagjini region

Abstract

The Republic of Kosova urgently need to review the fiscal legislation and the same need to be partialy amended 
in order to give more competences to the municipalities, if realy considers necessary the 
municipalities’development in the areas where they have capacities and resources. The city of Peja for several 
years, in the context of economic development strategies, has been dedicated to a sustainable tourism 
development. Not only this municipality but also the others have not included which are the  fiscal policies that 
will guarantee the success of this strategies. Currently there is a discrepancy between the development 
strategies policies, legal framework and the perception of interests groups.  Initially, to improve the situation in 
this direction, in our country must exsist a national tourism organisation that will through advocacy, pression, 
communication and other forms, influence in the awareness of all the partecipation for  tourism development and 
its relation with the central and local taxes system. For this is required to work in three aspects:  in real 
strategies, effective policies and legal framework.