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...
Value added tax (VAT) in Albania, according to tax statistics in 2023, includes 34,767 taxpayers within the scheme, of which 9,450 are taxpayers registered as small businesses. The number of taxpayers with VAT guaranteed the main large source of revenue of...
The estimated size of the informal sector in Albania is well above the EU average and at the upper end of the Western Balkan countries (WB6) in terms of employment, as seen in the table below. Western Balkans: Informality, 2019 (% of...
Focusing on the need for effective governance to directly support the business climate and inclusive governance approach is the ultimate aim of the research material "Who has the duty to fight informality and how are they fighting it?" (alb.) The...
In general, the Albanian economy exceeded the forecasts of domestic and foreign economists for 2023. For 2024, it seems that economists are showing a cautious approach to the forecasts of economic growth declared by the government at the level below...
In our economy, imports of goods in 2023 are 1.98 times higher than exports [1]. This ratio has increased by 3% compared to 2022. Albanian consumers are used to seeing products from every corner of the world in their...
During 2023 there is an entry: of Euros and other foreign currencies at the converted level of 4 billion Euros and an exit from Albanian visitors to foreign countries at a level of 55% of this value, which means that they...
The Albanian economy and labor market experienced a weak employment recovery after the COVID-19 pandemic, unlike the recovery experienced by EU member states. A look at the performance of the EU economy shows that after contracting by -5.9% in 2020, the...
The main argument is related to the answer for two main directions: - How does the fiscal policy affect the choices of individuals and businesses regarding labor relations, savings and investments - How does a change in the law affect relations with...
