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

AuthorFitore Morina
PositionPhD, Department of Financial Law, Faculty of Law, University of Prishtina
Pages54-60
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

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