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....
Much of the economic and political benefit of decentralized public finance comes from the ability of local governments to make their own tax decisions. A local government that can determine its own tax bases, tax rates and other characteristics of...
Average foreign direct investment in WB6 in 2022 is US$8.8 billion. Dollars, with a high increase of Serbia and Albania, which respectively have a share of 50.1% and 15.5% of FDI in BP6. In total FDI, it is seen that only...
The average score of the economic indicator fell slightly in 2020 to rise again in 2021 and again withdrawing in 2022, partly due to the slow recovery or the dependence of the development of the economy on the agricultural base...
According to Report about Tax Burden 2022 from ALTAX, in 2022, on average in the Western Balkans region, governments generated revenues to the extent of 34.8% of GDP. This represents a percentage like the level raised in OECD countries...
