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...
Today, ALTAX comes to all its readers and followers with the important thematic publication Tax Burden in the Western Balkans - Albania, Kosovo...Tax Freedom Day 2024. This report deals with the tax burden in the Western Balkans region and...
The Tax Freedom Day for the Western Balkans (WB6) for 2024 is its 114th day[1]. In 2024, this day falls earlier in Kosovo, Albania and North Macedonia. In Bosnia-Herzegovina, Montenegro and Serbia, the day of fiscal freedom is...
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...
There are a number of important issues related to wage tax policies that deserve careful attention. Any decision affecting payroll tax should have in-depth transparency and inclusiveness from the initial policy-making processes, based on in-depth studies of consequences and effects....
