Below, we compare the trend of the tax burden per resident in Albania between 2023 and 2024, based on data from the counties, structuring the analysis by the absolute and percentage change in the tax burden per resident in each...
The 13th Edition of the Thematic Study on the 2024 Tax Burden and 2025 Fiscal Freedom is published— a comprehensive and analytical report on the latest fiscal developments in Albania and the six countries of the Western Balkans (WB6). This...
During 2024 (see Annual Report), ALTAX carried out a range of activities that have positioned it as one of the most independent and impactful voices in the fields of fiscal analysis, evidence-based policymaking, and public communication. This report summarizes...
The obstacles to wage formalization stem from multiple causes and involve various actors who influence Albania's economy and labor system. There is no single party solely responsible; instead, a combination of factors and actors contribute to the persistence of informality. 1....
In line with real estate market trends, without any consultation with the public and interest groups, referring to Article 102 of the Constitution (Powers of the Prime Minister), the Minister of Economy, Culture and Innovation has issued
In a look at the tax treatment for the entire Western Balkans of freelancers, we see that the highest tax rates are found in Albania and Serbia, respectively with 15% and 10% and 20% of their profit after some...
In Kosovo, the methodology is the same to calculate the fiscal burden and the tax burden, as it was clarified for Albania. The burden of general (fiscal) revenues in Kosovo is the result of the contribution of 88% from tax revenues...
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...
The tax systems in the Western Balkans (BP6) still have the greatest dependence on VAT and taxes on work (tax on income from work and insurance contributions). In the five of BP6 countries (excluding BiH), VAT payments carry a weight of...
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...
