CUSTOMS PROCEDURES WITH ECONOMIC IMPACT AND FISCAL EFFECTS FROM THE USE OF THESE PROCEDURES IN KOSOVO

Abstract

The paper addresses some of the important issues related to customs procedures with economic impact in the
Republic of Kosovo, their functioning, impact on budget revenues in Kosovo, and their fiscal role in economic
growth and development of the country. Customs procedures with economic impact are procedures that are developed and applied in order to achieve economic prosperity, and since small and open economies have to devote most of their activity to import, and particularly to the export component, then the use of these procedures will serve greatly to faster
economic development and will have a direct impactboth in the growth of imports and exports as well as in
the possible improvement of overall economic performance