TY - BOOK ID - 136045980 TI - Tax Revenue Growth and Formalization : Republic of Kosovo AU - Edwards, Amanda. AU - Ozturk, Ezgi. AU - Thaci, Selim. PY - 2023 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Kosovo, Republic of UR - https://www.unicat.be/uniCat?func=search&query=sysid:136045980 AB - Among western Balkan countries, Kosovo had the largest growth in tax revenue in percent of GDP over 2021-22. While part of this strong performance could be explained by increased activity, surging inflation, and buoyance, a sizable part of it is related to increased formalization. This paper analyzes the extent to which tax revenue increases may have grown due to gains in formalization, both of workers and businesses, by applying a simple accounting framework to disentangle the sources of tax collection increases. ER -