{"id":"https://openalex.org/W2977314656","doi":"https://doi.org/10.14207/ejsd.2019.v8n5p29","title":"New Fiscal Package in Kosovo and Its Impact on Economy","display_name":"New Fiscal Package in Kosovo and Its Impact on Economy","publication_year":2019,"publication_date":"2019-10-01","ids":{"openalex":"https://openalex.org/W2977314656","doi":"https://doi.org/10.14207/ejsd.2019.v8n5p29","mag":"2977314656"},"language":"en","primary_location":{"id":"doi:10.14207/ejsd.2019.v8n5p29","doi":"https://doi.org/10.14207/ejsd.2019.v8n5p29","is_oa":true,"landing_page_url":"https://doi.org/10.14207/ejsd.2019.v8n5p29","pdf_url":"http://ecsdev.org/ojs/index.php/ejsd/article/download/914/909","source":{"id":"https://openalex.org/S2737349555","display_name":"European Journal of Sustainable Development","issn_l":"2239-5938","issn":["2239-5938","2239-6101"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","dongbi-d","poland-40"],"host_organization":"https://openalex.org/P4366716137","host_organization_name":"European Center of Sustainable Development","host_organization_lineage":["https://openalex.org/P4366716137"],"host_organization_lineage_names":["European Center of Sustainable Development"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Sustainable Development","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ecsdev.org/ojs/index.php/ejsd/article/download/914/909","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5015484850","display_name":"Artan Nimani","orcid":"https://orcid.org/0000-0001-6972-9172","observed_orcids":["https://orcid.org/0000-0001-6972-9172"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Artan Nimani","raw_affiliation_strings":["Prizren , Republic","University \"Ukshin Hoti\", Prizren, Republic of Kosovo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Prizren , Republic","institution_ids":[]},{"raw_affiliation_string":"University \"Ukshin Hoti\", Prizren, Republic of Kosovo","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5041526918","display_name":"Halil Kukaj","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Halil Kukaj","raw_affiliation_strings":["Prizren , Republic","Via dei Fiori, 34 , 00172 , Rome , Italy","University \"Ukshin Hoti\", Prizren, Republic of Kosovo"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Prizren , Republic","institution_ids":[]},{"raw_affiliation_string":"Via dei Fiori, 34 , 00172 , Rome , Italy","institution_ids":[]},{"raw_affiliation_string":"University \"Ukshin Hoti\", Prizren, Republic of Kosovo","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":"5","first_page":"29","last_page":"29"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.5234000086784363,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.5234000086784363,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.36570000648498535,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.05350000038743019,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fiscal-policy","display_name":"fiscal policy","score":0.6980000138282776},{"id":"https://openalex.org/keywords/wage-increases","display_name":"wage growth","score":0.5540000200271606},{"id":"https://openalex.org/keywords/public-financial-management","display_name":"public financial management","score":0.5379999876022339},{"id":"https://openalex.org/keywords/budget-deficit","display_name":"budget deficit","score":0.7799999713897705},{"id":"https://openalex.org/keywords/medium-term-expenditure-framework","display_name":"medium-term expenditure framework","score":0.8009999990463257},{"id":"https://openalex.org/keywords/excise-tax","display_name":"excise tax","score":0.718999981880188},{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.7570000290870667},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.8140000104904175},{"id":"https://openalex.org/keywords/personal-income-tax","display_name":"personal income tax","score":0.9950000047683716},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.48899999260902405},{"id":"https://openalex.org/keywords/capital-investment","display_name":"capital investment","score":0.6819999814033508},{"id":"https://openalex.org/keywords/fiscal-rules","display_name":"fiscal rules","score":0.6539999842643738},{"id":"https://openalex.org/keywords/imf-recommendations","display_name":"IMF recommendations","score":0.3529999852180481},{"id":"https://openalex.org/keywords/kosovo-economy","display_name":"Kosovo economy","score":0.5320000052452087},{"id":"https://openalex.org/keywords/fiscal-sustainability","display_name":"fiscal sustainability","score":0.32600000500679016},{"id":"https://openalex.org/keywords/business-liquidity","display_name":"business liquidity","score":0.5339999794960022},{"id":"https://openalex.org/keywords/tax-revenue-forecasting","display_name":"tax revenue forecasting","score":0.3720000088214874}],"concepts":[{"id":"https://openalex.org/C2778302417","wikidata":"https://www.wikidata.org/wiki/Q159579","display_name":"Excise","level":2,"score":0.7432393431663513},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5733427405357361},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5689732432365417},{"id":"https://openalex.org/C172497479","wikidata":"https://www.wikidata.org/wiki/Q302208","display_name":"Capital expenditure","level":2,"score":0.5517805814743042},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5398444533348083},{"id":"https://openalex.org/C2778873167","wikidata":"https://www.wikidata.org/wiki/Q59434791","display_name":"Payroll","level":2,"score":0.5333848595619202},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5131238102912903},{"id":"https://openalex.org/C2777388388","wikidata":"https://www.wikidata.org/wiki/Q6821213","display_name":"Wage","level":2,"score":0.5030021071434021},{"id":"https://openalex.org/C2776886223","wikidata":"https://www.wikidata.org/wiki/Q3558143","display_name":"Fiscal adjustment","level":3,"score":0.49895787239074707},{"id":"https://openalex.org/C45619296","wikidata":"https://www.wikidata.org/wiki/Q17010135","display_name":"Deficit spending","level":3,"score":0.4588386118412018},{"id":"https://openalex.org/C2778869765","wikidata":"https://www.wikidata.org/wiki/Q6028363","display_name":"Inefficiency","level":2,"score":0.44434672594070435},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.43059414625167847},{"id":"https://openalex.org/C2777234743","wikidata":"https://www.wikidata.org/wiki/Q7257739","display_name":"Public expenditure","level":3,"score":0.43020790815353394},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4280942380428314},{"id":"https://openalex.org/C200941418","wikidata":"https://www.wikidata.org/wiki/Q273508","display_name":"Inflation (cosmology)","level":2,"score":0.4148694574832916},{"id":"https://openalex.org/C524878704","wikidata":"https://www.wikidata.org/wiki/Q187021","display_name":"Fiscal policy","level":2,"score":0.401628702878952},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.37715283036231995},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.31450146436691284},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.24756544828414917},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2241002321243286},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.20026302337646484},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.15297049283981323},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.13879433274269104},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.12974748015403748},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.11804866790771484},{"id":"https://openalex.org/C33332235","wikidata":"https://www.wikidata.org/wiki/Q18362","display_name":"Theoretical physics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.14207/ejsd.2019.v8n5p29","doi":"https://doi.org/10.14207/ejsd.2019.v8n5p29","is_oa":true,"landing_page_url":"https://doi.org/10.14207/ejsd.2019.v8n5p29","pdf_url":"http://ecsdev.org/ojs/index.php/ejsd/article/download/914/909","source":{"id":"https://openalex.org/S2737349555","display_name":"European Journal of Sustainable Development","issn_l":"2239-5938","issn":["2239-5938","2239-6101"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","dongbi-d","poland-40"],"host_organization":"https://openalex.org/P4366716137","host_organization_name":"European Center of Sustainable Development","host_organization_lineage":["https://openalex.org/P4366716137"],"host_organization_lineage_names":["European Center of Sustainable Development"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Sustainable Development","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.14207/ejsd.2019.v8n5p29","doi":"https://doi.org/10.14207/ejsd.2019.v8n5p29","is_oa":true,"landing_page_url":"https://doi.org/10.14207/ejsd.2019.v8n5p29","pdf_url":"http://ecsdev.org/ojs/index.php/ejsd/article/download/914/909","source":{"id":"https://openalex.org/S2737349555","display_name":"European Journal of Sustainable Development","issn_l":"2239-5938","issn":["2239-5938","2239-6101"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","dongbi-d","poland-40"],"host_organization":"https://openalex.org/P4366716137","host_organization_name":"European Center of Sustainable Development","host_organization_lineage":["https://openalex.org/P4366716137"],"host_organization_lineage_names":["European Center of Sustainable Development"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Sustainable Development","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":1.0}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2977314656.pdf","grobid_xml":"https://content.openalex.org/works/W2977314656.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3195089672","https://openalex.org/W3030184937","https://openalex.org/W2909574195","https://openalex.org/W7113311295","https://openalex.org/W3200164563","https://openalex.org/W1525163398","https://openalex.org/W4391692689","https://openalex.org/W2971871478","https://openalex.org/W3083872674","https://openalex.org/W7010051617"],"abstract_inverted_index":{"In":[0,175],"order":[1,176],"to":[2,55,131,147,177,202,219,271,400],"create":[3],"a":[4,19,67,157,232,258],"more":[5],"flexible":[6],"system":[7],"for":[8,30,32,223],"citizens":[9],"and":[10,36,39,59,73,104,299,308,319,330,366,375,391],"businesses":[11,349,408],"in":[12,70,91,97,167,198,208,235,282,289,295,302,379,383,389],"Kosovo,":[13,246],"the":[14,28,44,62,71,89,98,115,128,142,149,153,163,168,179,186,192,195,203,209,212,215,221,239,243,255,274,314,328,334,339,356,360,371,393,404],"Government":[15,48,204,244,256],"of":[16,78,110,165,181,194,205,211,214,242,245,260,276,305,316,327,333,338,342,362,373,406,415,424],"Kosovo":[17,45,116,196,206,419],"made":[18],"decision":[20,49],"by":[21,65,114,354,403],"which":[22,126,229],"from":[23,43],"1":[24],"April":[25],"2014":[26],"increased":[27],"salaries":[29,35],"25%":[31],"employees":[33],"receiving":[34],"pensioner":[37],"compensation":[38],"other":[40,266],"social":[41],"categories":[42],"budget.":[46],"This":[47],"carries":[50],"some":[51],"problems":[52],"with":[53,139,184,273],"regard":[54],"public":[56,74],"finance":[57],"management":[58],"impact":[60,77],"on":[61,141,262,313,364],"country's":[63],"economy":[64],"creating":[66],"new":[68,277],"reality":[69],"payroll":[72],"spending.":[75],"Direct":[76],"this":[79,105,120,252,343],"document:":[80],"Decision":[81],"No:":[82],"01/176.":[83],"10":[84],"March":[85,199,249],"2014,":[86],"are:":[87],"First,":[88],"increase":[90,121,148,180,213,234,377],"wage":[92,136],"expenditures":[93,183],"was":[94,159],"not":[95],"planned":[96],"Medium":[99],"Term":[100],"Expenditure":[101],"Framework":[102],"2014-2016":[103],"has":[106],"given":[107],"an":[108,325,401],"indication":[109],"macroeconomic":[111],"inefficiency":[112],"(Assessed":[113],"Finance":[117],"Ministry).":[118],"Secondly,":[119],"decreases":[122],"capital":[123],"investment":[124,388],"costs,":[125],"have":[127,270,410],"greatest":[129],"potential":[130],"generate":[132],"economic":[133,329],"growth.":[134],"Thirdly,":[135],"growth":[137,224],"along":[138],"spending":[140],"Pristina-Skopje":[143],"highway":[144],"is":[145],"expected":[146],"budget":[150,182,236],"deficit":[151],"over":[152],"fiscal":[154,263,331,384,426],"rule.":[155],"Such":[156],"situation":[158],"also":[160],"present":[161],"at":[162,191,392],"time":[164,395],"investments":[166,378],"Motorway":[169],"Vermic\u00eb":[170],"-":[171],"\"Nations":[172],"connection":[173],"way\".":[174],"balance":[178],"revenues,":[185],"International":[187],"Monetary":[188],"Fund":[189],"(IMF),":[190],"conclusion":[193],"visit":[197],"2015,":[200,250],"suggested":[201],"that":[207,347],"continuation":[210],"various":[216],"excise":[217],"duties":[218,304],"see":[220],"possibilities":[222],"Value":[225,283],"Added":[226,284],"Tax":[227,285],"(VAT)":[228],"would":[230],"bring":[231],"substantial":[233],"revenues.":[237],"At":[238],"20th":[240],"meeting":[241],"dated":[247],"24":[248],"during":[251],"IMF":[253],"visit,":[254],"took":[257],"series":[259],"decisions":[261,269],"changes.":[264],"Among":[265],"things,":[267],"these":[268,317],"do":[272],"approval":[275],"draft":[278],"laws:":[279],"1.":[280],"Changes":[281,288,294,301],"(VAT);":[286],"2.":[287],"Corporate":[290],"Income":[291,297],"Tax;":[292,298],"3.":[293],"Personal":[296],"4.":[300],"excises":[303],"cars,":[306],"tobacco,":[307],"alcoholic":[309],"beverages":[310],"etc.":[311],"Based":[312],"analysis":[315],"changes":[318],"their":[320],"effects,":[321],"one":[322],"can":[323],"make":[324],"assessment":[326],"effects":[332],"aforementioned":[335],"laws.":[336],"Some":[337],"key":[340],"findings":[341],"study-analysis":[344],"section":[345],"show":[346],"small":[348],"will":[350,369,409],"be":[351],"negatively":[352],"impacted":[353],"lowering":[355],"VAT":[357,363],"threshold,":[358],"while":[359],"abolition":[361],"machinery":[365],"raw":[367],"materials":[368],"lower":[370],"cost":[372],"production":[374,390,416],"potentially":[376],"manufacturing":[380],"sectors.":[381],"Reform":[382],"policy":[385],"encourages":[386],"greater":[387],"same":[394],"improves":[396],"business":[397],"liquidity.":[398],"According":[399],"estimate":[402],"Ministry":[405,423],"Finance,":[407,425],"about":[411],"27.6%":[412],"cheaper":[413],"start":[414],"process.":[417],"Keywords:":[418],"budget.,VAT,":[420],"Tax,":[421],"IMF,":[422]},"counts_by_year":[],"updated_date":"2026-09-23T05:00:35.095934","created_date":"2019-10-10T00:00:00"}
