Transparency of Taxpayers’ Rights and Obligations

Abstract

Since the goal of tax system is based on self-declaration and voluntary compliance, with this study we intend to know on “Taxpayers’ Perceptions with regard of Tax Administration of Kosovo. We believe that most effective way to keep and enhance the voluntary compliance is through mutual trust and respect between TAK and Kosovo taxpayers.” This is the reason for the study and making recommendations on findings with a special emphasis on improvements of TAK services for the public, in order to fulfill expectations and to provide taxpayers with services they deserve. This work aims to identify the weaknesses and short-falls. Based on findings of this work through the survey with Kosovo taxpayers, we will recommend our ideas in order for the taxpayers to enjoy their legal rights and we will not allow for these rights to be violated in any form.

DOI: 10.5901/mjss.2017.v8n4s1p31