Albanian budget performance 1996 – 2016

Original price was: 65 €.Current price is: 55 €.

The government budget shows the government’s proposed revenues and expenditures for a financial year that passes by the legislature and is approved by the Albanian Assembly as calculated and presented by the Minister of Finance of the country. With the fiscal performance analysis for the fiscal period 1996 – 2016, we aim to show whether the public expenditures have been able to meet the budget target of revenue collection according to the government’s objectives, and whether progress is made towards achieving the goals politics of left and right governments.


Fiscal policies and fiscal administration can be considered as a combination of puzzle parts to complete the whole. The administration of tax obligations, built on the columns of procedures and rules through functional organization, has attempted in the last 10 years to approach the principles of good governance and in response to taxpayer requirements. Over the years, tax administration is less intrusive in business decision-making. Businesses and individuals have developed activities more independently and are more reluctant to make decisions about the administration.

This analysis is worth introducing the allocation of budget items by destination, but also variance and analysis, as well as evaluating realistic results from budgeted values.

Another goal is to give scholars practical skills in reconciling the budget revenues realized with the value spent by governments through variances in different items trying to conclude who has affected the budget deficit and how much it has been affected for the future.

This text focuses on the use of performance measurement of the public budget. Based on a national analysis of government revenues and expenditures over 20 years, it is noted from the performance analysis for a range of budget items to look at the tax destination that each of the Albanian citizens pays in the budget.