Decision-Making, Risk Management, and Technology in the Tax Administration of Kosovo.

Introduction: The Tax Administration of Kosovo (TAK) faces complex decision-making challenges influenced by economic uncertainty, fragmented technological systems, and the lack of structured approaches to risk management. The use of technology is inconsistent across levels and often remains at a basic reporting stage, failing to support advanced decision-making effectively. Objectives: This study aims to analyze the role of technology in enhancing decision-making within TAK, assess the current level of risk management, and propose an integrative model that links technology, training, and risk governance in the context of tax administrations in transition Methods: A mixed-methods approach combining both qualitative and quantitative techniques was applied. A total of 92 officials were surveyed, and 12 interviews were conducted with strategic-level managers. Statistical analysis was performed using SPSS, including correlation and regression analyses (R² = 0.31), while qualitative data were processed through thematic coding based on Braun & Clarke’s methodology Results: A positive correlation was identified between the use of technologyand improved decision-making (r = 0.64). However, only 29% of staffreported the existence of a clear system for identifying and monitoringrisks, and only 27% felt adequately trained in using analytical tools,indicating substantial gaps in TAK’s internal capacities. Furthermore,technology usage explains 31% of the variance in decision-making quality,highlighting its critical role but also the need for improved integration. Conclusion: Technology alone is not a solution unless accompanied by institutional structure, functional risk management units, and an analytical culture. It is recommended to develop a national strategy for the digitalization of fiscal decision-making, supported by targeted training and the establishment of an integrated analytical structure.