The main goal of this paper is to analyse the effect of the tax structure in the economic growth of Kosovo in the period 2007-2015. The study intends to evaluate the impact of specific types of taxes on economic growth. The methodology is based on comparative analysis of data using primary and secondary sources. Through the econometric model and linear regression analysis, the research hypotheses have been tested with STATA application/software to calculate the impact of tax structure in economic growth. The econometric model includes several independent variables (types of taxes), and the dependent variable GDP. Based on data obtained through the log-log model, the results show the impact of special taxes such as Pt, It, VAT, Wt, Ibt, Tdr.., Ct on GDP. The results show that most of the taxes have a positive impact on GDP growth; it is also shown that not all taxes have the same impact on economic growth. In the econometric analysis the coefficient of R2=0,999 reflects the high degree of determination with 99.9% forecasting accuracy.

The main goal of this paper is to analyse the effect of the change in tax rates for VAT for certain categories of goods on the fiscal stability of Kosovo. In Kosovo, VAT has been applied since 2001 and is an indirect tax on consumption that is the principal source of revenue to the state budget. The importance of this research paper is its focus on whether the changes made to the VAT rates in September 2015 have had positive or negative effects on some product prices, increasing or decreasing the state budget and the impact on the development of economic indicators expressed through GDP. The methodology of the paper is based on the comparative analysis of the data using both primary and secondary sources. The econometric model includes two variables and their relationships, independent variables, such as VAT, and dependent variables, like GDP. Through the econometric model and linear regression analysis for the period 2013-2016, the hypotheses have been tested with STATA application/software to calculate the impact of changes in the tax rate for VAT on the budget, economic growth and economic development. The results of the analysis show that the VAT reduction from 16% to 8% for basic products and the increase in VAT from 16% to 18% on luxury products had a positive effect on budget revenues and growth of GDP of Kosovo.

Purpose:The purpose of the study is to analyse costs and information management as determinants of the final price strategy, the cost components and to identify the impact of factors affecting the performance of SMEs. Design/Methodology/Approach: The methodology is based on the comparative analysis of data using both primary and secondary sources. The data collected are analyzed using the regression method. The results show that cost and information management contributes to determinate the company's price of goods and services. Findings: The research for SMEs shows that company performance depends on managerial decision taking into account cost management and accounting information. Decision-making in this context is determined by making a choice between alternatives and it is based on objectives. Cost and information management has a key goal, to organize costs by creating products and services, so company managers can use cost information as a guide to setting sales prices and inventory estimates by determining profits. Practical Implications: This work will be useful to the people in the academic field, readers, and knowledge seekers and will be of great relevance in the area of managerial decisions and performance appraisal. Originality/Value: It contributes to the knowledge of financial managers and other accountants as it will assist them in effective planning and control.

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This paper intends is to analyze and give a functioning overview of the national protection and competition development authorities in the Western Balkan countries. To explain how much  these authorities are in compliance with EU rules and activities, to detail the implementation level of competition rules in the former Yugoslav Republics, to provide an overview how far these countries are in fulfilling their obligation based on Stabilisation and Association Agreement. Also, this paper intends to find the formula to build a strong and efficient National Competition Authorities as a prerequisite to ensure the effective implementation of the law on protection of competition and market economy functioning. Finally, the paper shows the level of implementation of competition rules from these candidate countries for EU membership in accordance with EU directives dealing with prohibited agreements, abuse of dominant position, concentration and state aid. Finally, the paper shows the level of implementation of competition rules from these candidate countries for EU membership in accordance with EU directives dealing with banned agreements, abuse of dominant position and state aid.