The nature of social and economic reality shape fiscal outcomes moves reality to conform more closely to such perceptions, thus reinforcing the initial ideas.(more…)
Albania is ready to Introduce the new policy of taxes for the fiscal year of 2018. (more…)
At the time it was conceived, GDP was a useful signpost on the path to a better world: a path where increased economic activity provided jobs, income, and basic amenities to reduce worldwide social conflict and prevent a third world war.(more…)
In any system, democratic or nondemocratic, taxation is of course always and everywhere a contested concept. Some pay and some do not. Some pay more than others. Some receive compensating services; some do not. Such matters are and in democratic states, can be resolved...
The current consensus on indirect tax reform in developing countries favors a reduction in trade taxes with an increase in VAT to raise revenue. The theoretical results on selective reform that underlie this consensus are, however, derived from partial models...
The number of SMEs in the Balkan region totals more than 800 thousand or equivalent to 40 enterprises for every 1,000 inhabitants. This average density is not far behind the EU average of about 44 enterprises per 1,000 inhabitants. The...
Following the publication of Administrative Instruction MF No. 02/2017 on Transfer Pricing which sets out rules and procedures for the implementation of the transfer pricing provisions of Law No. 05/L-029 on Corporate Income Tax, the Tax Administration of Kosovo has...
Albanian economical - financial 'lions', or Albanian oligarchs, are the embodiment of Albania’s transition to capitalism. In contemporary Albania, the term denotes a large-scale businessman who controls resources sufficiently vast to influence national politics. The first mention of oligarchs was probably made...
A primary tenet of good governance is that of a professional public service in which its leadership exercises its powers and responsibilities effectively and ethically and is held to account when transgressions occur.(more…)
One statement that can be made with certainty in any developing country like Albania or Serbia is that its tax administration should be improved. As does much conventional wisdom, this one hides some deeper truths. One truth about VAT is that many countries do not meet...
