Many advanced economies are struggling with low productivity and potential growth, coupled with high debt and limited fiscal and monetary policy space. Structural differences between the services and industry can fully explain the higher levels of allocative inefficiency in the...
Enterprises in Albania must follow financial accounting and reporting rules aimed at providing investors with a true and fair view of the financial situation of the enterprise. These rules increase transparency and international comparability of the results of an enterprise...
The legal reference, which sets the tax that should be calculated and paid for this type of transaction in Albania is linked to the capital tax, treated as withholding tax and is based in Article 33 of the Law on...
Over the two decades, VAT has arrived in Albania. The principal reasons for arrival of this form of taxation were, first, the early adoption of this form of taxation in the European Union (EU) and, second, the key role played...
Tax systems have become increasingly complex in last decade. There is no such thing as a single tax. There are individual income taxes, corporate income taxes, indirect taxes, national taxes, local taxes. There are a variety of indirect taxes, such as the...
Of course, how and from whom tax is raised matters, not just how much. It is clear that a broad-based but low tax rate system is effective in resource terms. It is also clear that a fair and transparent system...
Tax analysis and forecasting of revenues are of critical importance to governments in ensuring stability in tax and expenditure policies. To augment timely and effective analysis of the revenue aspects of the fiscal policy, government has increasingly turned the attention...
False and fictitious invoices can be obtained in a number of ways. Nowadays it is very easy to produce invoices that appear genuine with new generation printers and personal computers. Invoices can be purchased on the Internet. Companies that want...
Among the other influential economic indicators that can rattle financial markets are consumer prices, industrial production, retail sales, and new home construction. It is precisely because these indicators can so easily sway the value of investments that the government takes...
The Stock Exchanges (SE) in small countries of the Balkan region are not operating successfully. The comment is only for the countries where the SE is open, because Albania does not have yet the own SE. What’s wrong with them?
