Tax System and Its Development in Kosovo

With this work we intend to track successive chronological steps of tax system development in Kosovo in the post war period, first under the international protectorate and then, after 2008 as an independent state. The most important changes that accompanied Tax System in Kosovo is when it evaluated from UNMIK system of regulations. While the emphasis will remain on treatment of current important change of tax system, revealing a challenge on most discussed issue of 2001, the year when for the first time is implemented the VAT, then in 2002, when it is implemented Wage Tax, and Profit Tax for legal persons, which by that time were taxed with Presumptive Tax, then in 2005 it was done a tax reform, replacing Presumptive Tax, Wage Tax and Profit Tax with two types of taxes, as: Personal Income Tax, which taxes physical persons and Corporate Income Tax, which taxes legal persons. DOI: 10.5901/ajis.2016.v5n3s1p38