In response to the economic situation of 2023 dominated by inflation, we think that it has had its own impact on the tax burden, especially on indirect taxes that are based on consumption and have a direct effect on daily...
The tax burden includes taxes on consumption (indirect for the form addressed to individuals and businesses), direct taxes addressed directly to personal income from work, capital gains to individual and corporate income, and general taxes (including all forms of national...
In 2023, the population of the Western Balkans (WB6) is 16.98 million inhabitants from 17.34 million inhabitants two years ago, with a decrease of 2.1% (360,000 people). The biggest decrease is felt in Serbia with 220,000 individuals less, in Albania...
Usually the large risks of the economy also require their distribution under a stress test. If we remember, the risks that seemed reasonable during the pandemic period for the private sector just two or three years ago may no longer be...
The treatment of employment tax between equity and efficiency is at the core of modern ways of taxing employment income. On the one hand, the government wants to improve social welfare through a fairer distribution of disposable income (tax equity). On...
According to the definition presented by the OECD[1] for the government's primary balance, the most appropriate explanation is that "The primary balance is the difference between the amount of revenue a government collects and the amount it spends...
There are a number of important issues related to wage tax policies that deserve careful attention. Any decision affecting payroll tax should have in-depth transparency and inclusiveness from the initial policy-making processes, based on in-depth studies of consequences and effects....
The housing construction sector has an important role for family stability and income growth. Based on this role, increased attention is needed for developments in the sector not only from entrepreneurs/developers, but also from the public sector as a whole...
Corruption in cases of natural disasters[1] is a worrying problem that is being felt in the direction of burdening the state budget by a large burden and influencing in other directions, but with the partially transparent way and...
Value added tax (VAT) in Albania, according to tax statistics in 2023, includes 34,767 taxpayers within the scheme, of which 9,450 are taxpayers registered as small businesses. The number of taxpayers with VAT guaranteed the main large source of revenue of...
