In general, when considering the impact of remittance flows on the economy, it is important to take into account the positive effects and, alongside them, the negative effects that remittances carry over time in the form of transfers for basic...
Inflation can affect public finances through multiple channels. It tends to expand tax bases in nominal terms, increasing nominal tax revenues, but it can also increase the cost of government spending, more directly for budget items that are automatically indexed...
As 2022 draws to a close, it's important that we take time to celebrate the great work we've all accomplished together this year. We at ALTAX also heartily congratulate the network of fiscal professionals “FISKALISTËT“. Our political analyzes such as: "
A renewed debate over laws banning or allowing the use and supply of cannabis worldwide has been fueled by the legalization of the supply and use of cannabis for "recreational and medical" purposes in several US states, Europe[1]...
Costly supply chain links in agricultural production have emerged as a major obstacle to the sector's economic recovery. Increased import costs and fiscal and regulatory costs have superimposed on inflation in these products. It is this moment and these weak...
In this study, the ALTAX Centre presents the third-time effort to assess the level of the tax gap. In the third edition, as well as in the previous publication a particular part of study received appreciation for the tax...
In 2015 the head of a family working full time at the basic minimum of $1.10 per hour would have earned $2,255 or 18% percent less than the basic living standard (non-official one) for a nonfarm family of four. However, Albanian...
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 and...
The way we think about the industrial revolution, our grandchildren may well look back on the first quarter of the 21st century as the digital revolution. (more…)
In any system, democratic or nondemocratic, taxation is of course always and everywhere a contested concept. Some pay and some do not. Some pay more than others. Some receive compensating services; some do not. Such matters are and in democratic states, can be resolved...
