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...
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....
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...
It can be difficult to keep up with all the analysis, research, and reporting releases we've prepared for the public and media in 2023. That's why we created this definitive list of links and blog releases.If you want to know...
This weekend ALTAX publishes an analysis related to the answer to the question that is also titled "Can temporary tax breaks stimulate consumer spending?"Based on official statistics, the analysis clarifies the problem of tax benefits by answering the title...
In an initial reaction that naturally arises from taxpayers, fines concern those taxpayers who do not pay taxes or who do not declare income and expenses together with employees and their salaries at the real level. A growing discussion has started...
The content of tax legislation is simple in most Western Balkan countries. But, given the concern presented by civil society and various experts and organizations in Albania, but perhaps also in neighboring countries, the governments should aim for more citizens...
The nature of social and economic reality shape fiscal outcomes moves reality to conform more closely to such perceptions, thus reinforcing the initial ideas.(more…)
Natural resource fiscal regimes often present special legal administration problems. Converting natural resource wealth into sustained economic development requires: - Good management to ensure efficient and effective exploitation; - Good tax design to ensure appropriate government revenue and adequate incentives...
