tax base Archives

Why should labor taxation be based on equality and efficiency against informality?

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...

29/03/2024Blogefficiency, employment income, equality, fair taxation, informality, labor market, social contributions, tax base, tax burden, undedeclaration, WAGE TAX, wealth redistribution0 CommentsRead more...

The VAT threshold, the reckless policy and the behavior of the administration affect the growth of small businesses

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...

16/03/2024Blogalbania, business cost, corruption, informality, small business, tax administration, tax base, tax compliance, tax cost, tax evasion, tax policy, threshold, VAT0 CommentsRead more...

What is included/allowed in personal income and expenses for tax purposes?

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...

01/03/2024Online Educationalbania, bonuses, business incom, DIVA, dividends, exemption, expenditures, income, income from employment, income from investment, income tax, pit, tatimi mbi te ardhurat, tax base, tax calculation, tax exemption, tax year, wages0 CommentsRead more...