13th Edition of the Study on Tax Burden in Albania and the Western Balkans 2025 is published

The 13th Edition of the Thematic Study on the 2024 Tax Burden and 2025 Fiscal Freedom is published— a comprehensive and analytical report on the latest fiscal developments in Albania and the six countries of the Western Balkans (WB6). This publication thoroughly explores the impact of the tax system on income distribution, competitiveness, and fiscal fairness, with a comparative, regional, and interdisciplinary approach.

📌 The structure of the document includes:

• An introduction with the theoretical context, research objectives, and methodology
• Analysis of economic and fiscal performance for the period 2021–2024 for each WB6 country
• Comparisons of tax revenue structure and their effectiveness
• Focus on VAT dominance, analyses of direct taxes and social contributions, and the burden of labor taxation
• Analysis of how public revenues are used, double taxation avoidance agreements and their impact on investments
• Inclusion of citizen perceptions on tax burden, through indicators such as Fiscal Freedom and Fiscal Freedom Day
• Detailed insights for Albania and Kosovo, with data on regions and the impact on fiscal equity
• Assessment of progressivity and inequality, comparing EU standards and social indexes like Gini
• Proposals for fair tax reforms, reducing the burden on labor, and shifting toward taxes on capital and wealth

📚 This report is essential for researchers, policymakers, institutions, organizations, and citizens who seek to better understand the impact of taxation on the economy, social equity, and sustainable development.

📍 The study is grounded in a scientific approach and classifications according to JEL Codes: H21, H22, H23, H24, H25, H26, H71, which reflect the design, distribution, and effectiveness of the tax system.

Readers are invited to consult the full edition and contribute ideas for building a fairer, more progressive, and effective tax system for all.