Suchergebnisse

Topics addressed, European economic integration, as well as with important phenomenon, which is facing Kosovo in recent years, since the post-war process. The process of international economic integration is one of the most important phenomena of the contemporary world economy. The trend of international economic integration is the reconstruction of the country devastated by war, is an undeniable necessity, the only reason to catch the trend of the world's economic development. Kosovo has a very favorable position, bridging the central Balkans with the possibility of Development extraordinarily large because the Europe could have connected in short way with two continents. The main goal: increasing economic cooperation, the creation of new strategies for accelerating the process, fulfilling the standards required in the EU, the extent of market economy, regulation of relations with neighbors, etc. Topics that will discuss is European economic integration, the way how to reach to where we want is a road with many challenges and barriers, with special emphasis will be elaborated the process of stable and association, agreements signed by Kosovo, always having as target strengths and weaknesses of these agreements in the economic aspect of the country. Republic of Kosovo, respectively, institutions and people, are fully committed to the European integration process with the intent to join the EU.

Based on the fact of economic transition from a planned economy to a free market economy with internal, but external and every day more are more obedient than fiscal policy which defines the state (government) have an orientation of economic development, or determining the direction of development of a country, as well as a determining factor of the withdrawal of foreign investment. Western Balkans almost two decades now being attacked by the reality of transition, and the inability of building sustainable fiscal policies, to make proper orientation, as well as to attract foreign investors (The case of Kosovo). The Western Balkan countries are currently in a similar horizon in this journey, where all states are performance and successive challenges, in the same sectors as in the economic, legal and political, which all make an effort to come out this isolation transitive, towards a light, economic stabilization. Kosovo now has an interest, to begin economic stability, but with a perfect start, economic, with a vision and interest provided by the EU, and the many lessons learned by neighboring countries, that are pass, and have, passed, through these economic phases. Therefore we must be as vigilant in adopting and commitment of making the best economies, the experiences of European and Balkan countries, needs a clear cohesion, and doing some medium and long term policies, the economic path of interest Kosovo, for a sustainable economic development This is a reality that provided us with the opportunity to improve but that can never leave without facing directly. Reforms should be modeled taking into account these special features which I think are very long term:1. Investment security, adequate legislation and security, to be implemented straight with the legislation. 2. Attractive Building (attractive) fiscal policy. 3. Transparent privatization of SOEs. 4. Clear procedures and elimination of public administration through byrokracive. Kosovo can be attractive for foreign investors due to the fact that there is a very young population where the average age of the population is 26 years. DOI:10.5901/mjss.2014.v5n20p990

The paper presents comparisons of fiscal policy - tax amongst different countries. Many developed countries and developing countries have used fiscal policy Tax-oriented to develop the economy. Taxes transition in the Western Balkan countries is oriented reforms modeled according to three main priorities: 1- Simplification of the tax system, 2- Establish transparency and clear procedures and 3- Safety that the legislation has being implemented fairly. Increasing taxes is intended to increase budget revenues can often be self-defeating and that public authorities should limit contributions to social insurance funds in order to stimulate job creation and development of small and medium. At the same time, some transition countries have embraced fiscal policy as a potential tool for attracting foreign direct investments in the country. Taxes (fiscal policy) have their importance to the need for improved the projected benefits of the field in stimulating and building profitable economic sectors. States through the tax impact on attracting foreign investment and increase employment of the population as is the case of Slovakia in attracting Hyundai to invest offering low taxes and the tax holiday period. Tax legislation is such an area. A second perspective about the ability of governments is to use taxes in order to encourage more business. Some new countries acceding EU taxes are reduced to a level such that the older members are talking about "unfair competition". The case of Slovakia has established a single quote for income tax (19%) mimicking the pattern in which the Baltic countries have experimented for years. Corporate taxes are also lower in countries such as Poland and Hungary. Another example Austria, has decided to develop similar policies in order to stem a possible removal of the capital. Although national fiscal policies represent a wide range of variation within the EU. European Union and competitive area best in the world in terms of knowledge-based economy reinforces this fear (capital flight). It may be only a matter of time before the European Commission in Brussels to deal with the definition of "rules" intended to administer tax competition within the EU. DOI:10.5901/ajis.2013.v2n8p463