The main goal of small business taxation reform is to further participation in the formal economy and build a culture of compliance. Yet in Albania we do have important non-tax barriers to formalization. Minimizing compliance cost goes beyond taxation issues...
Civil society cannot solve the budget transparency and accountability problem alone. Ultimately, the solution is to build an oversight system, with civil society as one actor supported by effective media, legislatures and professionals. The core of public finances is that ...
The capitalization and/or forgiveness of loans by a shareholder to its wholly-owned subsidiary in Albania, generally qualifies as a shareholder contribution to the net equity of the subsidiary. When this is the case, the subsidiary does not register income in...
