{"id":18610,"date":"2024-05-13T08:50:32","date_gmt":"2024-05-13T06:50:32","guid":{"rendered":"https:\/\/altax.al\/?p=18610"},"modified":"2024-05-04T18:57:00","modified_gmt":"2024-05-04T16:57:00","slug":"personal-income-in-the-municipalities-of-kosovo-in-2023","status":"publish","type":"post","link":"https:\/\/altax.al\/en\/personal-income-in-the-municipalities-of-kosovo-in-2023\/","title":{"rendered":"Personal income in the municipalities of Kosovo in 2023"},"content":{"rendered":"

Municipalities collect their own revenues in two forms: (a) as revenues collected directly by the municipality, as an activity of the municipality, and (b) as revenues collected from the central level (in the following text, indirect revenues) which are transferred to municipalities as an integral part of own revenues. In 2023, the level of total revenue collections, according to<\/p>\n

(a) is in absolute value 148.1 million Euros, as well as according to<\/p>\n

(b) in the absolute value of 98.5 million Euros.<\/p>\n

Own municipal revenues, with the function they carry as financial means that include taxes, fees, fines, payments for public services provided by the municipality, rents from immovable properties owned by the municipality, revenues from the sale of municipal assets, revenues from municipal enterprises, and from income from payments from services in education and health, etc. have a still small weight from year to year.<\/p>\n

In 2023, personal tax revenues have increased by 12.7% more than in 2022. In absolute value, personal tax revenues reach 66% of total municipal revenues.<\/p>\n

Together with transfers from the state budget, municipal revenues in 2023 amount to 654.3 million euros, in a total budget to be spent of 802.4 million euros, or \u00bc of the total budget expenditures<\/p>\n

The ratio between municipal own revenues and transfers is 1 to 4.4.<\/p>\n

\n\n\n\n\n\n\n
\u00a0\u00a0\u00a0 Own local revenues to GDP\u00a0 in Kosovo, 2021 – 2023<\/td>\n%gdp<\/td>\n<\/tr>\n
Income from Local Government<\/td>\n2021<\/td>\n2022<\/td>\n2023<\/td>\nDiff. 23\/21<\/td>\n<\/tr>\n
Municipal income<\/td>\n0.5%<\/td>\n0.4%<\/td>\n0.5%<\/td>\n0.0%<\/td>\n<\/tr>\n
TOTAL<\/td>\n0.5%<\/td>\n0.4%<\/td>\n0.5%<\/td>\n0.0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Property tax<\/em> is considered as a very important tax revenue and one of the most stable categories of municipal revenues. The municipal assembly sets property tax rates on an annual basis at a tax rate of 0.05% to 1% of the property’s market value.<\/p>\n

Notice! It is important that the revenues collected by the municipalities are returned to the citizens in the best possible form of providing the best and highest quality services.<\/em><\/p>\n

In Kosovo, the burden of personal tax revenues<\/em> has been increasing from year to year.<\/p>\n

From the comparison between the performance of personal tax revenues (Table below) in 2023 and 2022, it can be seen that the performance of:<\/p>\n

– land tax is positive, increasing by 7%.
\n– property tax is negative, decreasing by – 8%.
\n– municipal taxes is negative, decreasing by – 2%.
\n– tax for motor equipment is the same.
\n– waste tax is negative, decreasing by -1%
\n– other non-tax charges increased by 2.5%<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0\u00a0 Own tax revenues from municipalities, 2022 – 2023\u00a0 %\/ total<\/td>\n<\/tr>\n
Personal income<\/td>\n2022<\/td>\n2023<\/td>\nDifference<\/td>\n<\/tr>\n
Land tax<\/td>\n3%<\/td>\n9%<\/td>\n7%<\/td>\n<\/tr>\n
Property tax<\/td>\n28%<\/td>\n21%<\/td>\n-8%<\/td>\n<\/tr>\n
Municipal taxes<\/td>\n28%<\/td>\n26%<\/td>\n-2%<\/td>\n<\/tr>\n
Licenses and permits<\/td>\n2%<\/td>\n2%<\/td>\n-0.5%<\/td>\n<\/tr>\n
Motor vehicle taxes<\/td>\n2%<\/td>\n2%<\/td>\n0.0%<\/td>\n<\/tr>\n
Other municipal taxes<\/td>\n4%<\/td>\n3%<\/td>\n-1%<\/td>\n<\/tr>\n
Waste taxes<\/td>\n5%<\/td>\n5%<\/td>\n-1%<\/td>\n<\/tr>\n
Municipal charges<\/td>\n6%<\/td>\n8%<\/td>\n2%<\/td>\n<\/tr>\n
Other charges and payments<\/td>\n21%<\/td>\n23%<\/td>\n2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Although the tax burden decreases when the tax base increases, this has not happened in Kosovo. The regions of Prishtina, Prizren and Mitrovica have the highest population. But, apart from Pristina, the other two regions do not carry a load that can be argued from a broad tax base.<\/p>\n

In this perspective, the analysis finds that the levels of local tax administration should increase their capacities for the use of opportunities for the increase of local revenues.<\/p>\n

In an overview of the distribution of the local burden, it is seen that the first problem is the low capacity of municipal tax administration.<\/p>\n

Meanwhile, the uneven distribution of the burden of local taxes is explained to a certain extent by the concentration of consumption and trade industry not in a harmonized way in all districts.<\/p>\n

The problem that is still not being curbed is evasion, which comes from an unchanged informal economy even though incomes are increasing year by year. But this increase in income does not come because of the battles won against evasion, but mostly as part of the taxation that responds to the expansion of the economy, as well as the reflection of inflation. The highest percentage of untaxed services is one of the most acute and massive problems for the Kosovar market.<\/p>\n

The fight against fiscal evasion, should continue with a new mission to be the main focus of fiscal policies, as the missing part to not only be a way to increase government revenues, but also to be transformed into a way to increase equality of the tax system for taxpayers.<\/p>\n","protected":false},"excerpt":{"rendered":"

Municipalities collect their own revenues in two forms: (a) as revenues collected directly by the municipality, as an activity of the municipality, and (b) as revenues collected from the central […]<\/p>\n","protected":false},"author":2,"featured_media":18608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[10475],"tags":[8772,13785,11823,9525,13789,13788,13787,13786,8332,8842,13790],"class_list":["post-18610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en","tag-kosovo","tag-land-tax","tag-local-tax-burden","tag-local-taxes","tag-motor-vehicle-tax","tag-municipal-charges","tag-municipal-taxes","tag-municipalities-in-kosovo","tag-property-tax","tag-tax-evasion","tag-waste-tax"],"featured_image_src":{"landsacpe":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/kosovo-vetanake-1140x445.jpg",1140,445,true],"list":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/kosovo-vetanake-463x348.jpg",463,348,true],"medium":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/kosovo-vetanake-300x200.jpg",300,200,true],"full":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/kosovo-vetanake.jpg",1300,867,false]},"yoast_head":"\nPersonal income in the municipalities of Kosovo in 2023 - 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