THE IMPACT OF PUNISHMENT, BUDGET SPENDING, AND SOCIAL STIGMATIZATION ON FISCAL EVASION: THE CASE OF KOSOVO

Main Article Content

Mentor Gashi
Ramadan Beqiri
https://orcid.org/0000-0002-3524-5206

Abstract

The purpose of this paper was to identify several factors that have an impact on tax evasion. Tax evasion is considered a problem for many different countries in the world, simultaneously attracting the curiosity of researchers. The study employed a convenience sampling technique and collected 221 questionnaires in Kosovo. Data were analyzed using descriptive statistical analysis, linear regression and are reflected in the matrix table of correlation coefficients. In this research, the statistical significance results appear the size of punishment, perception of spending of budget, and social stigma that has effected tax evasion. In this way, as lower the punishment for evaders effected non-encourage citizens to notify the tax evasion. Perception of non-spent properly of budget effected non-encourage citizens to notify the tax evasion. Also, when the lower was a social stigma for the evaders, it increased their willingness to tax evasion. 

Downloads

Download data is not yet available.

Article Details

How to Cite
Gashi, Mentor, and Ramadan Beqiri. 2023. “THE IMPACT OF PUNISHMENT, BUDGET SPENDING, AND SOCIAL STIGMATIZATION ON FISCAL EVASION: THE CASE OF KOSOVO”. Journal of Liberty and International Affairs 9 (1):204-19. https://doi.org/10.47305/JLIA2391209g.
Section
Articles
Author Biographies

Mentor Gashi, University “Ukshin Hoti” Prizren, Kosovo

High Officer in Customs of Kosovo since 2003, with about 20 years of experience in Post Clearance Audit. Chief of the Sector for control post importing. Experience in college and university for about 14 years, as a lecturer at Iliria College, AAB College, Kosovo Academy for Public Safety, University of Prizren “Ukshin Hoti”.

Ramadan Beqiri, Business College Prishtina, Kosovo

Work experience in Accredited Higher Education Institutions in Kosovo such as: Economics, Investment Management, Management Information system, Business Informatics, Introduction to Informatics, Emergency Informatics, Cyber War, Legal Informatics, Basic of Financial, Management, Biostat. Informatics. About 30 years of teaching experience in the fields of natural sciences: Physics, Chemistry, Mathematics and Information and Communication Technology (ICT).