Fiscalization - not only a legal act, but also a civil one

The fiscalization process started eight years ago, although successful from an institutional point of view, faced problems. Even, reflected by critical media and civil society, it was about to be declared a failure.

However, like any fiscal reform, as well as the tax reform in the Republic of Kosovo, it was seen that for a concrete result, in addition to the relevant institutions for the design and implementation of these reforms, the participation or inclusion of citizens and business as a co-reforming element is necessary.

This theoretical model of "bottom-up" reforms, although still unofficial in practice and economic science, is seeing its light in the year we are leaving behind. My dissertation work, in process, deals extensively with the problem of this reform, one of the recommendations of which was the collection of fiscal coupons as a form of stimulation of the fiscalization process and citizens' knowledge of this process.

In addition to this, the measure of the current Government for the application of the collection of fiscal coupons from citizens, for which a refund of around 2% of their value is provided, was also awaited with great optimism.

This act of cooperation and stimulation of taxpayers (taxpaying citizens) with the tax authorities and the Government not only had successes, but exceeded the expectations of the sensitivity and support given to this government measure.

Right from the first proposal and the initial propaganda of the Minister of Finance, the grandmother and the grandson started to receive the fiscal coupon at the bakery. Children began to stand near the cash registers of markets to wait for someone to throw the fiscal coupon, until the colleagues from the Government were criticized by their spouses and children why they do not bring the fiscal coupon home in the evening.

"My parents, you are really not close to the state, why didn't you get the fiscal coupons", is now the slogan that children make for their irresponsible parents.

The obvious result is when the tax administration counters are filled with citizens of different ages who, until today, had no idea where the tax administration is and what the tax is or why the tax is.

This shows that when the tax system coordinates the tax reform from the bottom (the consumer-taxpayer) to the top (the Government), then success is not lacking.

Fiscalization and the process of budget fulfillment in the middle of the fiscalization process is nothing other than the legal obligation to register all sales from our commercial manufacturing and service businesses in the fiscal registers that would serve as a basis for optimal payment of their taxes according to current laws in force. Fiscalization in Kosovo, as well as in any other country, is a process that cannot be realized only through the state apparatus or the tax administration of a country and their legal measures, no matter how perfect the tax system is, no matter how harsh and harsh the punitive measures are. frequency. This process requires everyone's support.

The process of fiscalization started in 2006 to be developed gradually through educational measures and information of potentially possible businesses for fiscalization. Many things did not have the right course, especially in terms of the equipment with fiscal cash registers, which was conveyed with monopolistic phenomena and expensive prices of the fiscal apparatus. The device with fiscal cash registers was initially provided through public tenders by only two collegial operators and very expensive for the pocket of our taxpayers, especially for this category that includes medium and small businesses or even micro ones that are willing to work for one year ensuring the value of the fiscal treasury.

The plans for equipment with fiscal cash registers had the projections of supplying this equipment to all retail sales points in over 20 thousand businesses throughout Kosovo, which according to the progress of this process in 2013 managed to be fulfilled to the extent of: from about 25 thousand businesses planned for fiscalization managed to be equipped with over 18 thousand cash registers. An entire army of tax officials are engaged to advise, assist and correct this process. Today, this project has advanced to an advanced level, equipping more than 21 thousand businesses with fiscal cash registers.

Fiscalization found a place for most small businesses: shoemakers, small shops, cafes, etc. were supplied. while large businesses for retail outlets, especially fuel, restaurants and professional owners are still reluctant to fulfill this obligation.

The process of fiscalization does not mean only the equipment with fiscal apparatus (fiscal cash register). Even this moment is only the beginning of the work in this system of recording tax-based sales. Fiscalization means not only equipping with fiscal cash registers, but also their use - purchase with fiscal coupon and retail sale from the respective businesses.

The key element of the entire process of fiscalization is the implementation or implementation in practice of the laws on fiscalization, respectively the use of fiscal cash registers in the process of fiscalization. Undoubtedly, the primary and legal obligation of this implementation falls to the tax administration, and not only to it. Isn't this the obligation of all the citizens of this country since tax revenues are the source of expenses for all the benefits that students, employees, pensioners and the population enjoy from school, medicine to the security forces ?

This is the moment of telling your citizenship and patriotism towards the state.

Who else has a fundamental obligation and who can help this process, are precisely the personnel employed in government bodies and other public bodies that directly use the budget of the Republic of Kosovo with their salaries and various benefits.

The same ones intentionally or unintentionally in most cases refuse or do not ask for the fiscal coupon after the large payments they make in shops and restaurants. With this same act, out of sympathy for the owner, waiter or business for the last free coffee, they reject the fiscal coupon and automatically ignore the legality and contribution to the Kosovo budget.

Doing a brief analysis, it turns out that if only the employees in the state bodies, which means those financed by the state budget that are more than 80 thousand employees, would ask for a fiscal coupon and the same would recommend their families , then tax compliance would be doubled and Kosovo's budget would increase to two billion euros or 30% more than the current level.

Now, after the summer holidays, a friend told me: "How good it was in Albania, where most businesses are applying for fiscal coupons"! You said to your friend, are they also Albanians like us!? When we want, we can change the state budget for the better, and with that, the well-being of our citizens.