A EXCISE TAX IN KOSOVO AND HARMONIZATION WITH THE ACQUIS COMMUNAUTAIRE - COMPARATIVE ANALYSIS

Abstract

The paper addresses some of the important issues related to excise tax in Kosovo and their harmonization with the
acquis communitaire, the current legislation which is in force in the European Union. Their structure and
functioning, and their impact on budget revenues in Kosovo, and their fiscal role in the country's economic
growth and development. Excise taxes are applied in order to achieve economic prosperity, and since countries with small and open economies must devote most of their activity to importing, and especially to the export component, then the use of these taxes will be in the great function of faster economic development and will have a direct impact both on the
increase of imports and exports, as well as on the possible improvement of the overall economic performance.