Marsida Kalemaj & Mithat Ejupi
Fiscal policies are means and ways by which government regulates the level of public expenditure and income to monitor and influence the economy of his country. Two main features of the tax system are simplicity and efficiency. The tax system should be simple, so simple in means more computation and less costly from an administrative perspective. The efficiency of the fiscal system relates to the implementation of various economic policies, promoting economic development etc. The aim of this study is to conduct a comparative analysis of fiscal policy in the Balkans. The main objectives of this study are to analyze the policies of these countries represent simplicity and efficiency in the economy and show what are the similarities and differences in fiscal policies of the Balkan countries. The method used in the paper is a comparative analysis between the Balkan countries and literature review based on international reports such as the IMF, World Bank, Eurostat, Deloitte, KPMG etc.. Some valid conclusions: the Balkans in the last 20 years there has been variability continued in tax legislation, tax revenues make up the largest state budget and tax indirectly constitutes a major contributor to tax revenues, also the countries that have embraced tax flat personal income offer simplicity in their fiscal policies, but did not fully realize their effectiveness.
Keywords: tax structures, western Balkans, comparative analysis
JEL code: F21, H24, H27
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