Impact of tax administration organization on the effectiveness of tax payments

Vitalnost moderne države ugrožena je brojnim problemima i ograničenjima. Nositelji ekonomske politike suočeni su s izazovom osiguranja dovoljne količine financijskih sredstava za nesmetano funkcioniranje države u suvremenim poslovnim uvjetima. U tom je smislu jedno od značajnih ograničenja u području izbjegavanje poreza. Ekonomska teorija i praksa odavno su prepoznale problem izbjegavanja plaćanja poreza kao problem koji je prisutan u svim državama, bez obzira na postignutu razinu gospodarske razvijenosti. Da bi se ublažio taj problem, potrebna je aktivna uloga države kako bi se izbjegla porezna evazija na prihvatljivu razinu. Država je institucionalizirala svoje sudjelovanje u borbi protiv porezne evazije kroz aktivnosti porezne uprave. Republika Kosovo, iako najmlađa država u Europi, nalazi se u samom vrhu zemalja kada je riječ o poreznoj evaziji. Porezna administracija Kosova, nastala pod okriljem europskih institucija, uslijed čestih promjena zakonskih rješenja nije ostvarila značajne rezultate u borbi protiv porezne evazije. Istodobno, porezna je uprava u procesu trajnih nastojanja za profiliranjem odgovarajuće politike i mjera koje bi trebale smanjiti porezne utaje. U razdoblju pred nama kao nužnost nameće se unaprjeđenje organizacije rada porezne administracije Kosova kako bi se na takav način povećala učinkovitost naplate poreza. Stoga, cilj rada je kroz teorijske koncepcije porezne kontrole i porezne evazije naglasiti važnost učinkovitosti naplate poreza, obzirom da se mnogobrojna ograničenja i izazovi postavljaju pred Poreznu administraciju Kosova. Svrha rada je potaknuti nositelje ekonomske politike, ali i zaposlenike Porezne administracije Kosova na razmatranje općeg gospodarskog značaja povećanja učinkovitosti naplate poreza. Metodologija izrade rada temelji se na dedukciji kako bi se došlo do logičkih zaključaka uz podršku softverskog paketa za obradu podataka SPSS. Rezultati dobiveni provedenim istraživanjem naglašavaju važnost organizacije porezne uprave u procesu povećanja učinkovitosti naplate poreza. Osim toga, istraživanje ograničava dosege i kriterije za unaprjeđenje organizacije Porezne administracije, ali i značajne smjernice nositeljima ekonomske politike za profiliranje ciljeva opće ekonomske politike.The vitality of the modern state is endangered by numerous problems and limitations. Economic policy holders are faced with the challenge of securing sufficient amount of financial resources for the smooth functioning of the state in modern business conditions. In this sense, one of the significant limitations in the area of tax evasion. Economic theory and practice long time ago recognized the problem of avoiding tax payments as a problem that is present in all countries, regardless of the level of economic development achieved. To mitigate this problem, an active role of the state is needed to avoid tax evasion to an acceptable level. The state has institutionalized its participation in the fight against tax evasion through tax administration activities. The Republic of Kosovo, although the youngest country in Europe, is in the top of the countries when it comes to tax evasion. Kosovo's tax administration, created under the auspices of European institutions, has not achieved significant results in the fight against tax evasion due to frequent changes in legal solutions. At the same time, the Tax Administration is in the process of ongoing efforts to define appropriate policies and measures that should reduce tax evasion. In the period ahead of us, as an necessity will be imposed improving the work organization of the Tax Administration of Kosovo in order to maximize the efficiency of tax collection. Therefore, the aim of the paper is to emphasize the importance of tax collection efficiency through theoretical concepts of tax control and tax evasion, since the Tax Administration of Kosovo has many limitations and challenges in its work. The purpose of the work is to encourage economic policy makers, as well as employees of the Kosovo Tax Administration to consider the general economic importance of increasing the efficiency of tax collection. The methodology of workmanship is based on deduction in order to arrive at logical conclusions with the support of the software package for data processing SPSS. The results of the conducted research emphasize the importance of the organization of the tax administration in the process of increasing the efficiency of tax collection. In addition, the research determines the criteria for improving the organization of the Tax Administration, as well as significant guidelines for economic policy makers for profiling the objectives of the general economic policy