A renewed debate over laws banning or allowing the use and supply of cannabis worldwide has been fueled by the legalization of the supply and use of cannabis for "recreational and medical" purposes in several US states, Europe[1]...
What legal status can I choose for NPO registration? There are three forms of organization of an NGO: Association, Foundation and Center. The documentation that NPOs prepare and file for their registration? Based on Law No. 8788, dated 7.5.2001 "For non-profit organizations", the...
According to the latest publication for Albania, the IMF mission this December 2021 states that: The recovery is broad-based with all sectors but agriculture registering positive growth in 2021H1. Electricity production doubled in 2021Q1 compared to 2020Q1 due to favorable...
The ALTAX introduces this statistical paper with comments on government budget revenues, expenditures and investments made, enabling comparative performance in these two decades that summarize budget performance information. The data and comments presented in this text may serve for scholars...
Many analysts have expressed concerns about the compliance costs VAT imposes on small business. These concerns are legitimate. A recent study of Croatia, for example, found VAT compliance costs to average 31% of VAT revenues for businesses with fewer than six employees. Similar results have...
What would make you leave the country for good? Better weather, a more relaxed lifestyle or even, perhaps, lower tax rates? Many of the Britons who emigrate there were 140,000 last year believe that HM Revenue & Customs helps itself to...
Do Americans really pay fewer taxes than Europeans? Contrary to conventional wisdom, the answer surprisingly is: not really. That’s because in return for their taxes, Europeans even those unemployed during these tough times have access to a generous support system for...
The valuation of natural resource sales and gross revenues for the purpose of ad valorem royalties and profit-based taxes such as corporate income tax (CIT), resource rent tax (RRT), and production sharing raises a number of linked administrative issues: The...
The value added tax help to deal with the major economic issues plaguing the economy. The money raised from a value added tax could be used to help lower the massive around 9-billion-dollar national debt of Albania. The value added...
Most European countries have a tax that arises when the estate of a deceased person is transferred to his/her heirs. The amount of tax to be paid heavily depends on the affiliation to different heir-categories. European countries generally levy the highest inheritance taxes of...
