The article discusses how taxes impact businesses and the economy. It explains what taxes are, why they are collected, and how they affect different aspects of society. The researchers emphasize the importance of taxes in funding public services and shaping the business environment. They highlight the role of taxes in economic development and the need for a fair and efficient tax system. The study also mentions the efforts of the Kosovo government to improve the business environment by reducing bureaucratic barriers, but notes that more needs to be done to enhance the tax system and support business growth.