Suchergebnisse

The aim of this research is to analyze and find out the major issue of tax reforms in selected Balkan Countries and the case of Kosovo. In this analysis we have used the research method of case study. The results of research show that reforms of tax systems of Balkan Countries, including Kosovo, is one of the most important components of their social-economic transition led by the aspiration to become members of the European Union. Higher results consist in the fact that the Balkan countries, some earlier some later, have included Personal Income Tax, Corporate Income Tax and the VAT into their tax systems. In this context, in order to create competitive tax systems to attract investments and to make tax harmonization with the EU, the tax rates have considerably been reduced and successful steps have been taken in the function of harmonization of taxes with the EU member countries. Some countries have managed to build their tax systems in accordance with acquis communautaire. After the declaration of Independence, the Government of the Republic of Kosovo took the first reformation step by reducing the income and corporation income tax rates. However, the taxation system and policies in Kosovo must also be reformed in many other components. Today, when from the start of transition process in the Balkan countries about 26 years have passed, the reformation of their tax system is still ongoing, facing numerous challenges.

Today, when from the start of transition process in the Balkan countries about 19 years have passed, the reformation of their taxation systems is still ongoing, facing numerous challenges. The reforms of taxation systems is one of the most important components (segments) of their social-economic transition led by the aspiration to become members of the European Union. Higher results consist in the fact that all the Balkan countries, some earlier some later, have included the income tax, the corporation income tax and the VAT into their taxation systems. In this context, in order to create competitive taxation systems to attract investments and to make taxation harmonizations with the EU, the tax rates have considerably been reduced and succesful steps have been taken in the function of harmonization of taxes with the EU member countries. Some countries have managed to build their taxation systems in accordance with acquis communautaire. The creation of taxation system and policy in Kosova by UNMIK is a case of a unique example created in practice without internal influence and without a political dialogue. From 1999 until the Declaration of Independence, on 17 February 2008, UNMIK was the creator of the taxation system and policies in Kosova. After the Declaration of Independence, the Government of the Republic of Kosova took the first reformation step by reducing the income and corporation income tax rates. However, the taxation system and policies in Kosova must also be reformed in many other components.

Technological developments are not easily understood even by people who have advanced education and this leaves much to be expected for other groups. Financial services and banking products are also 'complicated' for professionals, not to mention the ordinary client. As a result of the features of financial products and services, especially banking, information is required as an initial form of knowledge of these services and products, and this information is intensified through a constant process such as education. Hence, this article argues how financial education is performed in Southeast Europe and even in the EU. This article also elaborates on the financial education in Kosovo concerning the protection of banking clients' rights, taking into account the financial education practices from which the Kosovo system can benefit.