The EU created several administrative tools to adapt the SGP as a result of the financial crisis, including the two-pack and the six-pack. The six-pack system, a bundle of six pieces of EU legislation, began in December 2011. Four of the...
The basic reason why the recovery from the last years decrease of economic growth and the recovery of economy in these years has been so slow and difficult, is shown to public debt and performing loans that are in the worst position of historic...
The lack of developed markets for long term finance has become an important and challenging issue in Albania, but also in other neighbor’s countries. Since the global financial crisis of 2008 - 2009, this issue has become even more prominent in policy discussions.
On the announcement of the merger between the General Taxation Directorate and General Customs Directorate that could be a new reality of administration of budget revenues in Albania in 2016 is the moment to say some considerations. Integration of customs and taxes...
It is a simple figure that highlights the inequalities in our world: the 62 richest people own as much as our planet’s poorest 50 percent, a new Oxfam report published for this year’s World Economic Forum (WEF) has shown. It...
A code of ethics is a clear declaration of values and principles, which should guide the auditors in their daily work. Auditor’s independence, power and responsibility in the line of their duty should demonstrate high ethical values. It is especially important...
The analysis of tax reform can be broken up conceptually into two distinct parts: how the tax changes affect individual or firm choices regarding the level of work, saving, and investment, and; how the changes affect the allocation of such activity across...
There are (at least) two schools of thought over the way football should be played. First, there’s the Jose Mourinho Method‘ the only thing that matters is winning, believes the irascible (and often sacked) Portuguese coach and so if that...
Economic analysis has played a key role in the evaluation of "green tax reform" -- the reorienting of the tax system to concentrate taxes more on "bads" like pollution and less on "goods" like labor effort or capital formation (saving...
Taxes have always been politicized. In modern times, no election passes without each campaign's position on taxes being thoroughly scrutinized. And with economic inequality now at the heart of so much political debate, taxes have become an even more polarizing...
