The impact of COVID – 19 on Collecting of Tax Revenues in Kosovo

Abstract

This paper aims to present the effect of the pandemic crisis COVID - 19 on the economy of Kosovo, namely tax revenues focusing on the impact of the pandemic situation on macroeconomic indicators such as Gross Domestic Product. The impact of the crisis on the collection of tax revenues, the impact of the crisis on tax evasion, the effect of the crisis on business turnover, and the ratio of tax revenues to GDP. The data that have been used in this paper are data from primary sources through questionnaires and data from secondary sources. The findings of this research show that the pandemic situation in 2020 has slowed down local economic growth, declined trend of tax revenues, declined trend of GDP compared to the previous periods, and other negative effects such as declined economic activity, business, and employment level.

Taxing in a Pandemic: An Assessment of the Impact of Covid-19 Pandemic on Tax Revenues and Revenues of Small and Medium Enterprises in Ghana

“…Furthermore, restrictions on movements and some economic activity during the pandemic's peak resulted in declining demand and decreased revenues during the COVID-19 pandemic. It also resulted in lower incomes for most SMEs and, as a result, lower tax liabilities compared to regular business periods (Andrews et al, 2020;Sekiraqa, 2021). The situation above clearly shows the impacts of the COVID-19 pandemic on revenue from businesses and individual incomes and the direct effect on tax revenue.…”

“…The adverse effects of the pandemic resulted in governments coming up with scal policies and nancing programs aimed at supporting affected businesses and employees. However, the quick spread of the COVID-19 pandemic negatively affected many vital macroeconomic and microeconomic indicators (Sekiraqa, 2021). In response to addressing the socio-economic impact of the COVID-19 pandemic, there was an increased need for the tax authorities to take responsive measures to alleviate the economic situation of employees and businesses through taxation: among such efforts was the approval of about 10% of the gross domestic product scal package used by governments in most countries (Deloitte, 2020).…”

La cultura tributaria y recaudación tributaria municipal distrital de Olmos al 2021

“…Evidenciándose caso contrario en el estudio de Urteaga y Monsefú (2019), donde se detalló que, la municipalidad no controla el pago de los impuestos y no cumple con la ley. Asimismo, Sekiraqa, et al, (2021) encontraron que, la situación de la pandemia en 2020 ha frenado el crecimiento económico local, la tendencia a la baja de la recaudación tributaria, la tendencia a la baja del PIB en comparación con los períodos anteriores. Demostrándose en la parte teórica que, la recaudación tributaria es considerada como la culminación de ciertos procedimientos administrativos que se destinan a recaudar los impuestos, lo cual, implicará funciones administrativas necesarias para que se efectúe el crédito fiscal (Marín, et al, 2015).…”

“…Por último, tiene una utilidad metodológica porque contribuyó a nuevos estudios como las medidas correctivas sobre el pago y la recogida de impuestos, así como al uso eficiente de los escasos recursos recogidos utilizando procedimientos y técnicas de análisis para comprender la recogida de impuestos en relación con el desarrollo local. Estableciéndose como antecedentes a los siguientes: a nivel internacional, Sekiraqa, et al, (2021), en su estudio buscaron presentar el efecto de la crisis pandémica COVID -19 en la economía de Kosovo, es decir, la recaudación tributaria centrándose en el impacto de la situación pandémica en indicadores macroeconómicos como el Producto Interno Bruto. El impacto de la crisis en la recaudación tributaria, el impacto de la crisis en la evasión fiscal, el efecto de la crisis en la facturación empresarial y la relación entre la recaudación tributaria y el PIB.…”

Impact of MSME Assistance Program by East Java Province to Resolve the Economic Impacts of Covid-19

“…In this case, poverty is seen as an economic inability to meet basic food and non-food needs as measured from the expenditure side (BPS Jawa Timur, 2020). One of the factors that are considered to be the trigger for the increase in the poverty rate is the COVID-19 pandemic which has caused a reduction in community activities (Sekiraqa et al, 2021).…”