A study of the moral development of the employees of the tax administration of Kosovo based on the Defining Issues Test.

摘要

The population of Kosovo had suffered years of abuse, ethnic cleansing, turmoil, human atrocities, and constant conflict---the results of which plunged Kosovo into costly war. Following the war, Kosovo was placed under the protection of the United Nations in 1999. Kosovo received many years of support and developmental assistance from the international community. Kosovo became a sovereign nation in February 2008. Kosovo's government immediately recognized the importance of serving the needs of the people with responsibility and integrity. There is no institution more important to the successful development of a sovereign nation and their economy than the ethical administration of a tax authority. In the spring of 2008, after Kosovo's declaration of independence, this study was initiated to determine the moral maturity of the members of the Tax Authority of Kosovo. This study provides an extensive review of the current situation in Kosovo and discusses ethical considerations in tax administration. The paper further provides a comprehensive discussion of ethical concerns and discusses the importance of moral development in the tax administration of Kosovo. Recommendations for managers and future research are presented.