The procedural rights in tax administrative legislation system: Evidence of the emerging economy

Abstract

Procedural rights in the tax administration deal with the rules and procedures that help citizens and businesses comply with their tax obligations to the state. “The tax administration system consists of state bodies that have the right to collect revenues for the budget, and a set of rules and regulations that govern the tax procedure in the country” (Temchyshyna, 2022, p. 206). This study aims to treat the procedural rights in tax administration in theoretical aspects and comparative aspects, through Balkan countries. The research model was based on qualitative research, based on normative method, comparative method, analytic method, and descriptive method, all of these methods based on credible sources, like legal acts, scientific papers, official reports from official bodies, and non-government organizations. Furthermore, this study aims to make a review analysis of the procedural rights that are missing in the tax administrative legislation system in Kosovo, identify and treat the theoretical aspects of procedural rights of taxpayers in tax administration in general, and analyze challenges of tax administration in actuality and general. The main findings of the study show that the Tax Administration of Kosovo has made great progress by modernizing itself and simplifying its procedures for tax-paying citizens.