Effect of integrity of the officers on reduce the tax evasion or increase of the revenue - Survey in Kosovo
In this paper, we have the order to research the effect of integrity of the officers on the fiscal evasion or in increase to revenue for the state, even the level of the effect. To understanding if the integrity of the officers, had effect on the increase of the revenue or to reduce the fiscal evasion, we have researched this problematic to the officers of law enforcement, inspectors, companies, agents, companies of transports. From the questionnaires in this survey, shows that the integrity of the officers or the officers of the law enforcement have a powerful effect to reduce the tax evasion and the increase of the revenue. There are presented the answers that are taken through surveys, and in this paper there are 240 respondents in total. There are three alternative answers, as low, medium and high effect. In this survey, there are 12 answers or 5.4% for “low effect”, 84 answers or 34.5% for “medium affect” and 144 answers or 60%, for “high effect. Therefore in this paper are take the results that show a positive relationship between integrity and the tax evasion, and we can say as higher the integrity will reduce the tax evasion.
Key words: tax evasion, integrity, tax audit, revenue .