In Kosovo, the methodology is the same to calculate the fiscal burden and the tax burden, as it was clarified for Albania. The burden of general (fiscal) revenues in Kosovo is the result of the contribution of 88% from tax revenues...
The annual budgets in Albania have introduced various fiscal burdens[1] , which include both the tax burden and the non-tax burden[2]. In recent years, the state budget has aimed to quickly reduce the budget deficit by strengthening...
The legislation on strategic investments includes the law on strategic investments, as well as several decisions of the Council of Ministers approved from 2015 to 2023[1], and this set of legal and bylaws constitutes the regulatory framework for...
In the case of online services, the most problematic is the determination of the place of supply of services for what are called online traffic. This group only refers to the provision of services, which has spread massively in recent...
Some time ago, our experts analyzed the preliminary indicators of the state budget for the 11th month of 2023[1] and we considered the budget performance in the face of some risks that can be considered in an annual...
The state budget for the 11th month of 2023 results in a surplus[1] and this reality shows at first glance that the government's finances are being managed effectively. This budget surplus comes from the realized income at the...
Albania has trade relations with the entire world, but it has important trade relations with European countries, with the USA, as well as with Asian countries. Due to completely different tax systems (as in the case of the USA or...
According to Report TB 2023, The tax burden is the product of the revenues collected by the central tax administration and the customs administration, from the revenues from the local government, as well as the receipts for social and health...
In 2022 (11-month), the average tax revenue ratio [1] to GDP in Albania is calculated at 0.8 percentage points (p.p.) more compared to 2021, reaching a weight of 26% of GDP [2]. While the GDP in 2022...
From the calculation summarized according to the table, for the four tax laws that also have direct budgetary and financial effects for individuals and businesses beginning from fiscal year 2023, according to the results that coincide in the main parts...
