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

• Main Author: Fitore Morina
• Format: Article
• Language: English
• Published: Danubius University 2016-08-01
• Series: Acta Universitatis Danubius: Juridica
• Subjects: Resident; non resident; tax systems; tax subject
• Online Access: http://journals.univ-danubius.ro/index.php/juridica/article/view/3536/3436

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 these 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) and the Second, the characteristics of natural and legal persons who are established and organized under the laws of foreign (non- resident).