Tax Policy Cannot Be Replaced by Political Communication The public interest requires more than announcements of tax measures. Businesses and civil society experts call for transparency regarding the reasons behind decisions, the calculation of costs, consultation with affected groups, and accountability...
A comparative analysis by ALTAX on personal income tax, social security contributions, and the fiscal burden on self-employed professionals in the Western Balkans, 2026. ALTAX presents a summary from its publication on the taxation of freelancers, offering a comparative analysis...
Taxation, Social Contributions, and the Competitiveness of Freelancers in the Western Balkans (WB6) – 2026 ALTAX has published a new report titled "Taxation and Contributions of Freelancers in the Western Balkans – PIT, Self-Employment, Social Protection, and Withholding Tax – 2026,"...
How are tax systems across the Western Balkans changing, and what do these changes mean for competitiveness, employment, investment and European convergence? The new ALTAX report examines tax developments across the six Western Balkan economies – Albania, Bosnia and Herzegovina,...
In Albania, customs reference prices play a significant role in determining the value of goods and in calculating taxes, including VAT and other import duties. This mechanism is important for tax collection and ensuring fair competition, but it also faces...
Albania’s 2024 anti-informality campaign marks the fourth major attempt in a decade (following 2015, 2018, and 2021). While the discourse is familiar—promoting tax compliance, reducing wage evasion, and curbing informality—the infrastructure, international context, and strategic intent have evolved. The question...
When the fiscal capacity is weak, we taxpayers understand this from the fact that the government is unable to register and tax the entire population that has the legal obligation to pay the tax due to pay for the services...
More countries are creating opportunities for digital nomads to work without being required to pay taxes in the country where they are registered. These opportunities are common in countries with flexible and foreigner-friendly policies, offering tax exemptions for a specific...
This specificity of the weight carried by direct, indirect taxes and social contributions, etc., if we look at it according to the Tax Norms 2022 - 2024 in Statistics, it is observed that: 1. Regarding direct taxes, countries such as Albania...
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....
