Causes of domination of individual enterprises in relation to other legal forms of business organizations in the Republic of Kosovo

Krasniqi, Armand (2016): Causes of domination of individual enterprises in relation to other legal forms of business organizations in the Republic of Kosovo. Published in: PENTZA Jornal for Development Research and Science , Vol. 1, No. 1 (1 April 2016): pp. 5-18.

Abstract

Business associations in each country may be established and can operate under specific legal forms. They are established by two or more natural persons and/or legal entities that agree to achieve common business objectives through contributions to society, as defined in the act of incorporation or its statutes. Individual business (sole propretorship) is one of the simpliest forms of business activity, in which the owner of the leading business simultaneously. This form of business functions without the need to establish complex business organization, and in our country the law does not consider it as the legal personality. This kind of formation from the year 2000 until now participates with highest percentage, compared with other forms of business associations in Kosovo. Although registered in this form, the strength, volume, distribution and operation of their business is not in harmony with the mission of their registration. So far there is no study what are the causes of domination of the establishments in relation to other business formations. The phenomenon no adverse, effects on the legal plan but their impact from this aspect is reflected in the fiscal economic system. This phenomenon is not likely to decrease without a synchronization of laws of companies, by systematic regulating of laws in tax system, by forcing the founders who depend on the size and economic power, to adopt the legal form of the organization.

• Item Type: MPRA Paper
• Language: English
• Keywords: Law, Organization, Business Association, Tax System,
• Subjects: K - Law and Economics > K2 - Regulation and Business Law > K22 - Business and Securities Law

References

Krasniqi A., Business right (2014), p.g. (1)200, (2)226, (3) 226

Statistics Agency in Kosovo, found in: [online] www. ask.rks-gov.net/regjistri-statistikor-i bizneseve/publikim, [accessed me 01.02.2016]

Law no. 04/L-14 on accounting, financial reporting and auditing, found on: [online] https://gzk.rks-gov.net/ActDocumentDetail.aspx?ActID=2755 [accessed 23.02.2016]

Law no. 2004/48 on Tax Administration and procedures, found on: [online] http://www.atk-ks.org/wp-content/uploads/2010/09/Ligji_2004_48.pdf, [accessed 24.02.2016]

UNMIK Regulation 2000/8 on disposition for interim registration of businesses in Kosovo, found: [online] http://www.unmikonline.org/regulations/unmikgazette/03albanian/A2000regs/RA2000_08.htm [accessed 21.02.2016]

Regulation 2001/6 on Business Organizations, found: [online] http://www.unmikonline.org/regulations/unmikgazette/03albanian/A2001regs/RA2001_06.pdf [accessed 15.02.2016]