Applying Moral Development Literature and Ethical Theories to the Administration of Taxes in Kosovo
International Business and Economics Research Journal
ISSN or ISBN
The population of Kosovo had suffered years of abuse, ethnic cleansing, turmoil, human atrocities, and constant conflict - the results of which plunged Kosovo into costly war. Following the war Kosovo was placed under the protection of the United Nations in 1999. Kosovo received many years of support and developmental assistance from the international community and became a sovereign nation in February 2008. It was very important for Kosovo’s government to serve the needs of the people without continued oversight and intervention by the United Nations. Public institutions are vital to the success of the government. There is no institution more important to the successful development of a sovereign nation and their economy than the ethical administration of a tax authority. In the spring of 2008, after Kosovo’s declaration of independence, this study was initiated to determine the moral maturity of the members of the Tax Authority of Kosovo. This study provides a review of the current situation in Kosovo and discusses ethical considerations in tax administration. The paper further provides a comprehensive discussion of ethical concerns and discusses the importance of moral development in the tax administration of Kosovo. Recommendations for managers and future research are presented.
Campbell, W.; Cavico, Frank J.; Pellet, P.; and Mujtaba, Bahaudin G., "Applying Moral Development Literature and Ethical Theories to the Administration of Taxes in Kosovo" (2010). HCBE Faculty Articles. 473.