At a time when the debate over the efficiency of fiscal policies is more alive than ever, Albania stands as a typical case of an economy that has surpassed the minimal fiscal threshold for development, yet still struggles to build...
The European Renaissance was a cultural and intellectual movement that reached its peak during the 15th and 16th centuries, while the Enlightenment came later, but in reality would not have been possible without the Renaissance. The Renaissance helped create the ground...
Measuring informality is not a new problem. The news is about using innovation and technology to help with this major challenge. How can Albania and other economies of the Balkans can profit by using new technologies? Thinking about this new approach, the...
An IMF mission, led by Stephanie Eble, visited Pristina during October 17-October 30 to conduct the 2018 Article IV consultation discussions. According to the conclusion after the visit of this mission, Kosovo has continued to experience robust growth over the last year,...
The Sustainable Development Goals (SDGs) set ambitious targets for all countries, to end all forms of poverty, fight inequalities and tackle climate change, while ensuring that no one is left behind. Achieving these goals requires enormous financial resources. Much...
The Albanian tax system, has not provided complete and consistent tax treatment to partnerships, but the income tax law in Albania mention the possibility of business organization in the status of partnership for corporate tax purposes. However, in Albania, a partnership...
Companies may avoid tax by charging excessive financing costs. CIT is most likely to be at risk, because finance costs are generally deductible, whereas equity financing costs are not. Some countries may negotiate generous interest deduction rules as a deliberate...
The main goal of small business taxation reform is to further participation in the formal economy and build a culture of compliance. Yet in Albania we do have important non-tax barriers to formalization. Minimizing compliance cost goes beyond taxation issues and...
In any system, democratic or nondemocratic, taxation is of course always and everywhere a contested concept. Some pay and some do not. Some pay more than others. Some receive compensating services; some do not. Such matters are and in democratic states, can be resolved...
There is no EU law that states how people moving from one country to another within the EU should be taxed. For example, the rules about taxation on pensions differ between Member States. These differences can create problems for people who...
