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 tax systems in the Western Balkans (BP6) still have the greatest dependence on VAT and taxes on work (tax on income from work and insurance contributions). In the five of BP6 countries (excluding BiH), VAT payments carry a weight of...
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...
The tax burden includes taxes on consumption (indirect for the form addressed to individuals and businesses), direct taxes addressed directly to personal income from work, capital gains to individual and corporate income, and general taxes (including all forms of national...
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...
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...
After monitoring the progress of the tax and regulatory legislation for construction, as a process and as a salable product in the Albanian market, our experts drafted a material processed from data and online legal publications, from the processing of...
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...
