Article 2
2.1. The Kosova Tax Administration (hereinafter “KTA”), as established, shall have the status of an Executive Agency, which shall function with full operational autonomy within the Ministry of Finance and Economy.
2.2. KTA shall be responsible for applying the provisions of the present law and any other legislation applicable in Kosovo that requires it to administer any tax.
2.3. In meeting its responsibility under article 2.2 it shall be the duty of KTA to collect over time the highest revenue that is practicable within the law having regard to:
a. The resources available to KTA;
b. The importance of promoting compliance, especially voluntary compliance, by all taxpayers with Kosovo’s tax legislation; and
c. The compliance costs incurred by taxpayers;

(LAW ON TAX ADMINISTRATION AND PROCEDURES)