D.3. What percentage of the actual wage bill would you estimate a typical company in your area of business reports for tax purposes?
Economy To 25% 26-50% 51-75% 76-100% DK/refuse
Balkan Barometer 2018
SEE 26 5 6 64 0
Albania 0 4 12 84 0
Bosnia and
Herzegovina
24 4 6 65 0
Croatia n/a n/a n/a n/a n/a
Kosovo* 54 8 11 27 1
Republic of North
Macedonia
21 1 6 73 0
Montenegro 17 16 9 58 0
Serbia 32 5 2 61 0
Balkan Barometer 2017
SEE 2 7 9 61 21
Albania 0 4 6 74 17
Bosnia and
Herzegovina
1 8 8 59 24
Croatia 2 3 9 67 19
Kosovo* 1 8 15 55 22
Republic of North
Macedonia
0 4 6 71 18
Montenegro 1 17 9 47 25
Serbia 5 13 10 49 23
Balkan Barometer 2016
SEE 1 5 8 61 24
Albania 1 3 7 81 7
Bosnia and
Herzegovina
3 3 6 57 31
Croatia 0 3 9 66 21
Kosovo* 5 29 22 34 11
Republic of North
Macedonia
1 5 2 73 20
Montenegro 1 4 3 59 32
Serbia 0 5 7 54 34
Balkan Barometer 2015
SEE 3 11 11 75  
Albania 2 4 5 90  
Bosnia and
Herzegovina
3 28 17 51  
Croatia 1 7 12 81  
Kosovo* 9 8 6 77  
Republic of North
Macedonia
3 14 14 70  
Montenegro 11 24 14 51  
Serbia 5 13 11 72