Price movement impact in applying VAT in Kosova

Authors

  • Artan Nimani Author
  • Valbona Zeqiraj Author
  • Sherif Sejdiu Author

Keywords:

Behavior analysis,, Value,, Value, Added,, Tax,, Kosovo.

Abstract

This paper will analyze the price movement for the year of 2000 until the introduction of value added tax in 
Kosovo (1 July 2001), and after applying it, There will be included sec half of year 2001 and complete year of 
2002. 
Also the price movements will be analyzed for the year 2008 and 2009 since is known that scale of taxes of 
added value has been increased from 15% to 16%. 16% norm has been applied from 01.01.2009.Special 
importance will be given to the issues with substantial effect in bringing specific conclusions. There will also be 
analyzed the cause of price increase and decrease in the above mentioned period.  

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Published

2025-03-26