PERCEPTIONS OF TAX BURDEN AND ITS INFLUENCE ON TAX EVASION IN KOSOVO

The paper aims to analyze perceptions of tax burden and its influence on tax evasion in Kosovo. 320 respondents were taken in analysis and is used ordinal logistic regression. Based on the analysis of the scientific work it has emerged that, age, marital status, types of taxes paid, application of VAT, non-issuance of fiscal receipt and perceptions of the tax system significantly influence perceptions of tax burden and tax evasion in Kosovo. Other predictors included were not significant, indicating they may not have a strong influence on perceptions. The study has some limitations, this have to do with not including other countries in analyzing their perceptions of tax burden and its influence on tax evasion. However, the finding of the paper may be beneficial to other researchers and policymakers.