Tax control as a mechanism for prevention of fiscal evasion in Kosovo

Abstract

Kosovo tax system is a tax system built upon basis of objectives to be a modern one and in line with the tax 
system and fiscal policies of the European Union countries. One of the main mechanisms that the Tax 
Administration of Kosovo (TAK) applies to prevent tax evasion, is “tax control”. Tax Control includes a set of 
actions undertaken by the TAK management in verifying whether or not the legal procedures are being applied 
and violations are timely detected. 
This paper handles the entire tax control process as a very important area and the main mechanism which aims 
at detecting and preventing tax evasion. The main purpose of the paper is to bring up to the surface all the 
difficulties faced by tax officers in the course of tax control at taxpayers, and draw conclusions or findings 
supported by a list of recommendations in order to change the current situation so that these difficulties are 
mitigated and eliminated during the tax control process at the taxpayer, which will also reflect in reducing the rate 
of tax evasion as a very disturbing phenomenon in our country.