In November 2011, a pilot property tax program was undertaken in Kosovo. Initially conceived as a demonstration exercise in a few volunteer municipalities, the program results in the institution of the property tax in 28 of the 30 municipalities of the territory and promulgation of comprehensive property tax legislation. This paper examines the pertinent historical and institutional background and identifies questions that had to be addressed by the architects of the program. The institutional responses to these questions are considered and discussed in the context of the dynamics of the implementation of the property tax in Kosovo.
Assessment administration, Property tax administration
Powers, S. (2004). Property tax implementation in Kosovo. Journal of Property Tax Assessment & Administration, 1(2), 45-55. Retrieved from https://researchexchange.iaao.org/jptaa/vol1/iss2/4