Albania faces a major challenge related to informality and non-payment of social security, which has negative effects on the economy and social systems. However, comparison with neighboring countries such as Kosovo, North Macedonia and Greece, shows that there is room...
Municipalities collect their own revenues in two forms: (a) as revenues collected directly by the municipality, as an activity of the municipality, and (b) as revenues collected from the central level (in the following text, indirect revenues) which are transferred...
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...
A fiscal policy that focuses on primary surpluses regardless of the stock of real debt, but combined with a monetary policy that ensures interest payments on outstanding debt, is assessed by international financial institutions as not causing debt to grow...
Contractionary monetary policy (contraction economic policy) is now the most popular method of controlling inflation. The purpose of a contractionary policy is to reduce the money supply within an economy by raising interest rates. This helps slow economic growth by...
Tax justice refers to ideas, policies, and advocacy that aim to achieve equity and social justice through fair taxation of the wealthiest members of society and multinational businesses [1]. To this end, tax justice often focuses on dealing with...
In a clarification of the current situation, if our market would be like that of advanced countries, it is that the lost fight against evasion and corruption, as well as failure to act in time to have an expanded and...
The regulation approved by the Council of Ministers in November 2021 for the licensing of entities for operating online stock exchanges in the cryptocurrency market does not appear to have prompted any operator to be formal until May 2022, where...
What do you think of fiscal amnesty? It is the most common question these days. This is not the first time we see governments using this tool. Nor it is unusual to see intense public debate. Fiscal amnesty can be compared...
