The changes to the 2024 income tax declaration process have a clear approach towards broadening the tax base and improving information collection. However, individuals and the tax administration must address the practical challenges associated with implementing and supporting the new...
The annual budgets in Albania have introduced various fiscal burdens[1] , which include both the tax burden and the non-tax burden[2]. In recent years, the state budget has aimed to quickly reduce the budget deficit by strengthening...
This specificity of the weight carried by direct, indirect taxes and social contributions, etc., if we look at it according to the Tax Norms 2022 - 2024 in Statistics, it is observed that: 1. Regarding direct taxes, countries such as Albania...
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 tax burden includes taxes on consumption (indirect for the form addressed to individuals and businesses), direct taxes addressed directly to personal income from work, capital gains to individual and corporate income, and general taxes (including all forms of national...
In Albania, personal income is taxed on all income earned inside and outside the country by a resident individual and inside the country by a non-resident individual, except for the exceptions for each source of income. All the elements that...
After monitoring the progress of the tax and regulatory legislation for construction, as a process and as a salable product in the Albanian market, our experts drafted a material processed from data and online legal publications, from the processing of...
Tax justice refers to ideas, policies, and advocacy that aim to achieve equity and social justice through fair taxation of the wealthiest members of society and multinational businesses [1]. To this end, tax justice often focuses on dealing with...
Taxpayers are more willing to pay taxes if they believe that governments spend tax revenue on programs that benefit people like them, or programs that they value that others are paying their fair share of taxes and that they have...
According to the report on the tax burden in Kosovo, in absolute value budget revenues in 2021 are 1.94 billion Euros. Direct tax revenues are 343 million Euros, indirect tax revenues are 1.59 billion Euros, as well as non-tax...
