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TAX BURDEN IN ALBANIA, KOSOVO AND WESTERN BALKANS 2019

Measuring the fiscal burden shows the effect of how good / bad tax policy meets one of the primary goals, increasing revenue while maintaining the equality of taxpayers in the burden they bear. On the other side, the policy should aim at the equally-proportioned burden-sharing effect that the taxpayer has to bear in terms of ability to pay. This is the seventh edition published by ALTAX.

This analysis, by administrative areas, serves to see who from the groups or geographical areas is more loaded, and on the other side, a more detailed analysis orients the policy to see which industry or area should have a different burden than what results in realty.

The structure of this publication consists of five parts. The first part is the presentation of statistical and macro data on the Western Balkans in last 5 years. The second part is about tax burden in Albania in 2018 and distribution of expenditures according to tax burden. Also, the low and high tax burden based in region rankings. The third part is about tax burden in Kosovo in 2018 and distribution of expenditures according tax burden. Also, the low and high tax burden based in region rankings. Fourth part is about tax burden in Western Balkans in 2018 and distribution of expenditures according tax burden. Also, the low and high tax burden based in countries rankings. The fifth part clarify respectively the methodology of calculating the Fiscal Freedom Index and presenting the Western Balkans Fiscal Freedom Day Calendar, and specifically of Albania and Kosovo together with the analysis according to the rankings.