Resident and Non resident Persons in Theory and Practice Tax - Case of Kosovo

• Author: Fitore Morina
• Position: PhD, Department of Financial Law, Faculty of Law, University of Prishtina
• Pages: 54-60

ACTA UNIVERSITATIS DANUBIUS Vol. 12, no. 2/2016

54

Resident and Non resident Persons in

Theory and Practice Tax – Case of

Kosovo

Fitore MORINA

1

Abstract: In each country there is the attempt to impose their jurisdiction persons who derive income

and require sufficient connection between the state and these persons to enable the collection of th ese

revenues on behalf of taxes. However, it should be asked which connection is required between the

state and subjects of law to achieve this goal. There is a number of factors stemming from the subjects

of law that can create report - link between the state and subjects of law, such as: citizenship, residence,

nationality, presence in the state concerned, etc. Tax systems in the country (domestic tax systems) will

determine which subject will be considered for the purposes of the tax legislation of the respective state

tax subject to domestic (resident) and which foreign (non- resident). In this context, local tax legislation

must modulate two basic issues: The first, are the characteristics of natural and legal persons who are

established, organized and operate within the boundaries of the respective state (resident) an d the

Second, the characteristics of natural and legal persons who are established and organized under the

laws of foreign (non- resident).

Keywords: Resident; non resident; tax systems; tax subject

1. Introduction

In theory and practice tax, many efforts have been made to the definition of non-

resident persons, separately from resident persons. However, this effort resulted as

impossible for the only reason, because the subjects of the law are closely linked

with each next. Therefore, even some of the workers, bureaus and organizations of

prominent local and international level, legislation dealing with tax evasion, in

particular, failed to make the definition of persons not resident in the form of offline

by persons resident.

1

PhD, Department of Financial Law, Faculty of Law, University of Prishtina, Address: Agim Ramadani

Str.p.n., 10000, Prishtina, Republic of Kosovo, Corresponding author: fitore.morina1@uni-pr.edu.

AUDJ, vol. 12, no. 2/2016, pp. 54-60