Property tax is the only tax in Kosovo which can be collected by municipalities as a result of fiscal decentralization. Key services at the local level are expected to be delivered by the revenues collected from the Property Tax, thus, delay or no payment of it impedes the delivery of these key services. The purpose of this project was to analyze the property tax collection in Kosovo and the factors that influence it. The analysis has been carried out through a triangular method of a legal overview, descriptive analysis of property tax collection rates, and qualitative analysis of the sources of low collection rates in Kosovo. Property Tax collection rate is still low at 40.46% and has been slowly increasing over the previous years. As to the sources of low collection rates this thesis concludes that the problems concerning property tax collection are of a systemic nature, including improperly designed laws, lack of institutional capacities, interference of politics, and decreasing citizen tax morale. The recommendations following the study are increasing the number of workers in Property Tax Departments, social-welfare oriented policies, enhanced accountability and transparency in local governments, dispersed investment combined with adequate campaigning, and adequately channeled foreign aid resources.
Jashari, Agnesa, "The Challenges of Collecting the Immovable Property Tax: The Case of the Republic of Kosovo" (2020). Thesis. Rochester Institute of Technology. Accessed from