Tax on firms’ profits is the eighth most important factor to bear in mind in an FDI decision, being less important than other factors such as political stability and the host country market size. A result of the study by Simmons was the...
Comprehensive property tax reform in Albania is generally acknowledged to be a technically complex and data intensive process, typically involving interaction and coordination between many agencies at both the central and local level. The present property tax in Albania is fairly...
The worldwide economies are facing some of the highest ratios of public debt in decades. For those countries that are not at imminent risk of losing market access, current policy debates center on the appropriate pace at which to pay down...
In the private sector, mergers and acquisitions of big companies take place quite regularly. In public sector this move is different and is accompanied with politic and social environment issues. At the elementary level, it can be argued that it is perceived...
Albania has significant potential to increase oil investment and production. The obstacles to investment are not in the legal or contractual framework, but in the regulatory and institutional credibility. Albania is one of the countries in the world in which...
The distinguishing features of excise taxation are selectivity in coverage, discrimination in intent, and often some form of quantitative measurement in determining the tax liability. Specific taxes on goods and services, referred to as excise taxes, are among the oldest...
Budget deficits, as well as surpluses can be part of our everyday financial life, together with their effects. But, the impact they reflect to economic environment is the most important effect for the future. Business investment spending on physical capital such...
Balkans inequality extends to virtually all aspects of social and economic life, and is viewed by a large majority of the region’s citizens as deeply unjust. The inequality undermines the stability and legitimacy of institutions and policies, and represents a powerful drag on...
Designed as a general tax on consumption exactly proportional to the price of goods and services, the Albanian VAT System allows the deduction of the amount of VAT borne directly by the various cost components of the production and distribution...
In recent years the enforcement policy has tried to shift from control based on an absence of trust to monitoring through trust. But, until now this policy direction remains yet a dream non-true. The government still stands time by time...
