The analysis of the main problems inherited in Albania’s public finances before 2013 highlights a series of complex and intertwined challenges, which negatively impacted fiscal sustainability and the country's long-term economic development. The increase in public debt and the lack of...
In the midst of its digitization drive, the Albanian government has escalated efforts to combat wage evasion—a subset of the broader informality that continues to distort the country’s economy. While the official rhetoric frames this campaign as a structural correction...
Informality in Albania refers to the part of the economy that operates outside formal regulations, taxes, and labor laws. This includes unregistered businesses, undeclared income, and informal employment. The informal sector has become significant in Albania, contributing to tax evasion, unfair...
Informality in Albania: Approaches to Overcoming It Based on Experience (in Albanian) is a study supported by ALTAX, as a policy document and with a roadmap approach through examples and presentation of experiences over three decades. This document is...
In the context of the expansion and development of the tourism industry in Albania, we have analyzed in a multi-directional approach the economic, social and environmental performance, treating it according to the tourism sustainability model. This analysis, considering all the most...
During the months of the 2024 summer season, the Ministry of Finance, with the aim of "improving financial reporting in accordance with international standards and good practices, with the support of the World Bank (WB), presented for public consultation
Minimum wages have a positive and significant effect mainly on formal sector wages. However, this does not appear to have any significant effect on informal sector wages. By studying the effect on workers working in the informal sector, it is...
According to the Business and Consumer Confidence Survey (BCCS)[1], for the month of May 2024, reported by the Bank of Albania[2], it is stated that "The Economic Sentiment Indicator[3]] in May 2024 marked a...
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 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...
