{"id":18558,"date":"2024-05-05T15:21:53","date_gmt":"2024-05-05T13:21:53","guid":{"rendered":"https:\/\/altax.al\/?p=18558"},"modified":"2024-08-22T14:55:34","modified_gmt":"2024-08-22T12:55:34","slug":"tax-burden-in-albania-2023","status":"publish","type":"post","link":"https:\/\/altax.al\/en\/tax-burden-in-albania-2023\/","title":{"rendered":"Tax burden in Albania, 2023"},"content":{"rendered":"<p>The annual budgets in Albania have introduced various fiscal burdens<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a> , which include both the tax burden and the non-tax burden<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a>.<\/p>\n<p>In recent years, the state budget has aimed to quickly reduce the budget deficit by strengthening the Lek as well as by collecting more revenue compared to even the budget targets.<\/p>\n<p>The increase in income, even though it was intended to be higher than it is, seems to have been helped a little by the fight against informality (fiscalization and administration work), as well as by the increase of the tax base voluntarily by taxpayers.<\/p>\n<p>In the tax policy of the last three years, a disorientation has been observed that has also affected the way the tax base and tax burden have been lowered and raised.<\/p>\n<p>The significant effect has been from the increase in domestic prices and the increase in the volume of constructions and a part of services, mainly tourist but which have partially compensated for the lack of consumption due to the emigration of young people, as well as from the increase in the level of the population with less income.<\/p>\n<p>In 2023, <em>budget revenues<\/em><a href=\"#_ftn3\" name=\"_ftnref3\"><em><strong>[3]<\/strong><\/em><\/a> in relation to GDP are higher than the previous two years. The impact on the growth of 1% of GDP is from the increase in grant inflows by 0.6% and 0.3% of GDP in sum from 2022 and 2021<\/p>\n<div style=\"white-space: pre; overflow: auto; width: 100%;\">\n<table width=\"617\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"448\">Budget revenues to GDP, Albania 2021-2023<\/td>\n<td width=\"81\"><\/td>\n<td width=\"88\">% GDP<\/td>\n<\/tr>\n<tr>\n<td><em>State budget revenues<\/em><\/td>\n<td><em>2021<\/em><\/td>\n<td><em>2022<\/em><\/td>\n<td><em>2023<\/em><\/td>\n<td width=\"88\"><em>Diff. 23\/21<\/em><\/td>\n<\/tr>\n<tr>\n<td>Grants<\/td>\n<td>0.7%<\/td>\n<td>0.4%<\/td>\n<td>1.0%<\/td>\n<td>0.3%<\/td>\n<\/tr>\n<tr>\n<td>Central tax revenue<\/td>\n<td>18.2%<\/td>\n<td>18.3%<\/td>\n<td>18.3%<\/td>\n<td>0.1%<\/td>\n<\/tr>\n<tr>\n<td>Local tax revenue<\/td>\n<td>1.4%<\/td>\n<td>1.3%<\/td>\n<td>1.4%<\/td>\n<td>-0.1%<\/td>\n<\/tr>\n<tr>\n<td>Social security<\/td>\n<td>5.1%<\/td>\n<td>4.9%<\/td>\n<td>5.4%<\/td>\n<td>0.3%<\/td>\n<\/tr>\n<tr>\n<td>Health insurance<\/td>\n<td>0.8%<\/td>\n<td>0.8%<\/td>\n<td>0.8%<\/td>\n<td>0.04%<\/td>\n<\/tr>\n<tr>\n<td>Non-tax revenues<\/td>\n<td>1.3%<\/td>\n<td>1.1%<\/td>\n<td>1.0%<\/td>\n<td>-0.3%<\/td>\n<\/tr>\n<tr>\n<td><em>TOTAL<\/em><\/td>\n<td><em>27.5%<\/em><\/td>\n<td><em>26.8%<\/em><\/td>\n<td><em>27.8%<\/em><\/td>\n<td><em>0.3%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Likewise, tax and non-tax revenues from municipalities have increased by 0.1% of GDP more than 2022. Increased receipts from compulsory social and health insurance by 0.5% of GDP and 0.3% of GDP compared to 2022 and 2021 are a significant factor in the larger fiscal burden in 2023.<\/p>\n<p>Meanwhile, non-tax revenues and central tax revenues have no impact on this increase in the fiscal burden, as they have the same level as in 2022, or are even lower than last year in the item of non-tax revenues.<\/p>\n<p>In 2023, revenues from taxes and customs, revenues from insurance contributions and local tax revenues (tax revenues) have a share of 25.8% of GDP, with 0.44% more than in 2021. The tax burden is the main part of the fiscal revenue of the budget. In 2023, tax revenues constitute 92.8% of budget revenues, with a decrease of &#8211; 1.6% of their share from 2022 and &#8211; 0.1% from 2021.<\/p>\n<p>The main weight in the income of the 2023 budget is the <em>income collected from the tax and customs administration<\/em><em>.<\/em><\/p>\n<div style=\"white-space: pre; overflow: auto; width: 100%;\">\n<table width=\"617\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"448\">Structure &#8211; Tax revenues, Albania 2021-2023<\/td>\n<td width=\"81\"><\/td>\n<td width=\"88\"><\/td>\n<\/tr>\n<tr>\n<td>Tax Revenues<\/td>\n<td>2021<\/td>\n<td>2022<\/td>\n<td>2023<\/td>\n<td width=\"88\">Diff. 23\/21<\/td>\n<\/tr>\n<tr>\n<td>Central tax revenue<\/td>\n<td>69.6%<\/td>\n<td>72.3%<\/td>\n<td>70.6%<\/td>\n<td>1.0%<\/td>\n<\/tr>\n<tr>\n<td>Local tax revenue<\/td>\n<td>5.5%<\/td>\n<td>5.1%<\/td>\n<td>5.3%<\/td>\n<td>-0.2%<\/td>\n<\/tr>\n<tr>\n<td>Social security contributions<\/td>\n<td>19.5%<\/td>\n<td>19.5%<\/td>\n<td>20.8%<\/td>\n<td>1.3%<\/td>\n<\/tr>\n<tr>\n<td>Health insurance<\/td>\n<td>2.99%<\/td>\n<td>3.01%<\/td>\n<td>3.2%<\/td>\n<td>0.2%<\/td>\n<\/tr>\n<tr>\n<td>Source: MF<\/td>\n<td>25.7%<\/td>\n<td>100.0%<\/td>\n<td><\/td>\n<td>74.3%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>In 2023, central tax revenues are as much as 70.6% of the total and with a lower weight to GDP from 2022 and 1% higher from 2021.<\/p>\n<p>Meanwhile, the 61 municipalities together collected <em>local tax revenue<a href=\"#_ftn4\" name=\"_ftnref4\">[4]<\/a><\/em>\u00a0as much as 5.3% of the total, with an increase of 0.2% from 2022, but with a smaller weight from 2021.<\/p>\n<p>Revenue from <em>social and health contributions<\/em> is 20.8% of <em>total tax revenue<\/em> with an increase of 1.3% of GDP from 2022 and 2021.<\/p>\n<p>The <em>central tax administration<\/em> collected 98% of the income of compulsory social security contributions and the rest are contributions to the accounts of social and health contribution institutions.<\/p>\n<p>In the weight of social insurance, there is a positive performance in 2023 with a value that ranks second in the performance of tax revenues, influenced by the expansion of the base of contributors, but also the increase of minimum wages and other wages.<\/p>\n<p>The structure of tax revenues can be seen graphically above in table.<\/p>\n<p>&nbsp;<\/p>\n<p>The increase in tax revenues has been influenced by the increase in tax and customs revenues, insurance contributions, and local revenues.<\/p>\n<p>While in 2022, inflation affected by at least 0.5% the total increase in tax revenues (as much as 1.1% of GDP), in 2023 this impact was lower with a decrease of 0.3% compared to 2022. Meanwhile, the increase of the share of tax on profit and on income from work have influenced the stability of the growth of tax revenues, compensating for the decrease in the impact of inflation on VAT.<\/p>\n<p>It must be said that the aggressive policy in the tax on wages and the tax on the profit of medium-sized businesses but also large and medium-sized businesses, which operate with public funds, as well as the entry of money from abroad into the real estate market, are found to have influenced in the positive performance of total tax revenues.<\/p>\n<p>Tax revenues in 2023 have increased in absolute value by 53.7 billion ALL compared to 2022 and 123.05 billion ALL compared to 2021, but in relation to GDP they have increased by 1% and 0.3% of GDP, respectively from 2022 and from 2021.<\/p>\n<p>The best performance in 2023 is dedicated to income from:<\/p>\n<p>&#8211; social and health contributions (as much as 38% of income, more than ALL 53.7 billion),<br \/>\n&#8211; income tax (as much as 29% of income plus)<br \/>\n&#8211; salary tax (as much as 22% of income plus)<br \/>\n&#8211; consumption taxes (VAT and excise duty) with an impact of 10% of income more, where the main weight is from excise duties<br \/>\n&#8211; local taxes and fees have an impact of 7% of income more.<\/p>\n<p><em>Notice! National taxes are lower than 2022 with a negative impact &#8211; 8% of income more than 2022.<\/em><\/p>\n<div style=\"white-space: pre; overflow: auto; width: 100%;\">\n<table width=\"617\">\n<tbody>\n<tr>\n<td colspan=\"4\" width=\"529\">Analytical central tax revenue to GDP, Albania2021-2023<\/td>\n<td width=\"88\"><\/td>\n<\/tr>\n<tr>\n<td width=\"248\">From Taxes and Customs*<\/td>\n<td>2021<\/td>\n<td>2022<\/td>\n<td>2023<\/td>\n<td width=\"88\">Diff. 23\/21<\/td>\n<\/tr>\n<tr>\n<td>Value Added Tax<\/td>\n<td>10.0%<\/td>\n<td>10.0%<\/td>\n<td>9.3%<\/td>\n<td>-0.7%<\/td>\n<\/tr>\n<tr>\n<td>Tax Administration<\/td>\n<td>2.93%<\/td>\n<td>2.81%<\/td>\n<td>2.97%<\/td>\n<td>0.0%<\/td>\n<\/tr>\n<tr>\n<td>Custom Administration<\/td>\n<td>7.1%<\/td>\n<td>7.3%<\/td>\n<td>6.3%<\/td>\n<td>-0.7%<\/td>\n<\/tr>\n<tr>\n<td><em>minus<\/em> VAT Refund<\/td>\n<td>1.3%<\/td>\n<td>1.1%<\/td>\n<td>1.0%<\/td>\n<td>-0.3%<\/td>\n<\/tr>\n<tr>\n<td>Value Added Tax (Net)<\/td>\n<td>8.7%<\/td>\n<td>9.0%<\/td>\n<td>8.3%<\/td>\n<td>-0.4%<\/td>\n<\/tr>\n<tr>\n<td>Corporate Income Tax<\/td>\n<td>1.9%<\/td>\n<td>2.2%<\/td>\n<td>2.8%<\/td>\n<td>0.9%<\/td>\n<\/tr>\n<tr>\n<td>Excise taxes<\/td>\n<td>2.8%<\/td>\n<td>2.5%<\/td>\n<td>2.5%<\/td>\n<td>-0.3%<\/td>\n<\/tr>\n<tr>\n<td>Personal Income Tax<\/td>\n<td>2.1%<\/td>\n<td>2.1%<\/td>\n<td>2.5%<\/td>\n<td>0.4%<\/td>\n<\/tr>\n<tr>\n<td>National taxes etc.<\/td>\n<td>2.29%<\/td>\n<td>2.10%<\/td>\n<td>1.74%<\/td>\n<td>-0.6%<\/td>\n<\/tr>\n<tr>\n<td>Customs tariffs<\/td>\n<td>0.40%<\/td>\n<td>0.40%<\/td>\n<td>0.40%<\/td>\n<td>-0.01%<\/td>\n<\/tr>\n<tr>\n<td><em>TOTAL (Net)<\/em><\/td>\n<td><em>18.2%<\/em><\/td>\n<td><em>18.3%<\/em><\/td>\n<td><em>18.3%<\/em><\/td>\n<td><em>0.03%<\/em><\/td>\n<\/tr>\n<tr>\n<td>Source: MF<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><em>* without local taxes<\/em><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The details of the change in the weight of all components of the fiscal burden as seen in table 28 highlight the decline of:<\/p>\n<p>&#8211; the share of VAT from import together with customs fees, but also VAT refunds,<br \/>\n&#8211; the share of excise duties and national taxes<\/p>\n<p>and weight gain of:<\/p>\n<p>&#8211; profit tax<br \/>\n&#8211; personal income tax (mainly from salary)<\/p>\n<p><em>VAT<\/em> is the main and quite large dominator in tax revenues with 32% of them. Then <em>social and health contributions<\/em> hold a large weight, as much as 24% of tax revenues. Profit tax accounts for 11% of them, and personal income tax accounts for 10% of them.<\/p>\n<p>Revenues from <em>local taxes and fees<\/em> account for 5% of tax revenue.<\/p>\n<p>The rest of the <em>national taxes, excises and customs fees<\/em> carry a weight of 18% of the tax revenue.<\/p>\n<p>If we analyze the performance based on the year 2023, according to tax revenue agencies it is seen that:<\/p>\n<p>&#8211; the <em>tax administration<\/em> has a positive performance with a year-on-year change of 1.4%. But if we look at the level of refunds realized in 2022, with 0.3% less, this means a performance in real terms of only 1.1% more.<\/p>\n<p>&#8211; the <em>customs administration<\/em> has a positive performance with a change of 0.7 less year on year.<\/p>\n<p><em>Excise<\/em> has reduced indicators in 2023 with 2022, where the change in negative performance is &#8211; 0.3%. This performance is an indicator of the decrease in the value of imports, but also the increase of evasion in excise duties, for which there are few discoveries during 2023.<\/p>\n<p><em>Customs tariffs<\/em> show a declining performance, where the change results in -0.01% and is related to the part of import prices that have reduced the value of the application of tariffs.<\/p>\n<p><em>Income tax<\/em> has increased by 0.9% in 2023, with a positive performance of 27% year on year. The positive financial result of the companies in 2021 and 2022 has generated the effect of increasing the taxable profit and consequently the tax paid in 2023.<\/p>\n<p>Also, the positive situation of the construction sector, real estate, energy industry (temporary profit tax at 33%) and financial services to some extent and those directly related to visitors differ in the impact they hold during 2023. This has enabled companies to pay to the State Budget during 2023, not only the tax on the profit of 2022, but also a part of the unpaid obligations from previous years.<\/p>\n<p><em>Attention! In 2023, we should mention the decrease in the contribution to profit tax from the export sector with the customer&#8217;s material, which went through a serious crisis due to the problems of carrying over from the post-pandemic period, but mainly in 2023, the overvaluation of the lek greatly increased the level of costs and the decrease in income in foreign currency.<\/em><\/p>\n<p><em>Although the government took a legal initiative to postpone the payment of advance profit tax installments, it seems that this political step was insensitive to exporters.<\/em><\/p>\n<p><em>Personal income tax<\/em> is a high performer in 2023 with an increase of 0.1% of GDP, with a year-on-year performance change of 14.4%. The impact of the labor tax, including the individual income tax, which includes the unfair taxation of double employment, has increased the weight of this item in direct taxes.<\/p>\n<p>Meanwhile, the <em>capital taxes<\/em> remains relaxed and without bearing the tax burden it should meet according to the principle of fair taxation and the progressive system.<\/p>\n<p>The biggest impact on this tax performance comes from labor taxation, as well as the effect of salary increases in the private sector and in the public sector, respectively for 2021-2023 with at least 19.9% and 21.8%<a href=\"#_ftn5\" name=\"_ftnref5\">[5]<\/a>.<\/p>\n<p><em>National taxes<\/em> show a decrease in the share of tax revenues in 2023 compared to 2022 with a decrease of 0.6% of GDP.<\/p>\n<p>The main impact comes from mining royalty and other taxes, while the turnover tax, which increased the performance of the tax, positively affected budget revenues.<\/p>\n<p>According to the Ministry of Finance, <em>&#8220;Revenues from mining rents in export were realized in the amount of 2.9 billion ALL, 1.3 billion or 31.1% less compared to the same period last year and realization in the amount of 91.4% compared to the plan for the 12-month 2023&#8221;<\/em>\u00a0<a href=\"#_ftn6\" name=\"_ftnref6\">[6].<\/a><\/p>\n<p>The <em>local tax revenues<\/em> have increased <em>their share<\/em> in relation to the revenues as a whole. The share of local income in the economy is 1.4% of GDP in 2023 with an increase of 0.1% of GDP<\/p>\n<div style=\"white-space: pre; overflow: auto; width: 100%;\">\n<table width=\"617\">\n<tbody>\n<tr>\n<td colspan=\"4\" width=\"529\">Income from local government to GDP, Albania 2021-2023<\/td>\n<td width=\"88\">% GDP<\/td>\n<\/tr>\n<tr>\n<td>Income from Local Government<\/td>\n<td>2021<\/td>\n<td>2022<\/td>\n<td>2023<\/td>\n<td width=\"88\">Diff. 23\/21<\/td>\n<\/tr>\n<tr>\n<td>Property tax (buildings, land, sites)<\/td>\n<td>0.33%<\/td>\n<td>0.29%<\/td>\n<td>0.27%<\/td>\n<td>-0.1%<\/td>\n<\/tr>\n<tr>\n<td>Simplified tax on small business profits<\/td>\n<td>0.02%<\/td>\n<td>0.00%<\/td>\n<td>0.00%<\/td>\n<td>0.0%<\/td>\n<\/tr>\n<tr>\n<td>Local Taxes<\/td>\n<td>1.09%<\/td>\n<td>1.00%<\/td>\n<td>1.10%<\/td>\n<td>0.01%<\/td>\n<\/tr>\n<tr>\n<td><em>TOTAL<\/em><\/td>\n<td><em>1.4%<\/em><\/td>\n<td><em>1.3%<\/em><\/td>\n<td><em>1.4%<\/em><\/td>\n<td><em>-0.1%<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The largest part of <em>local incomes<\/em> is generated from the item of local taxes with about 79% of the total value of local income.<\/p>\n<p>The smallest part in local revenues is occupied by those coming from the<em> property tax<\/em> with only 19% of the total local revenues with a decrease from 2022. This decrease in the property tax revenues is an indicator of the low fiscal capacities of the administration local, the problem of ownership registers, the transition of the law, as well as the lack of coordination with the Ministry of Finance. This tax is still far from expectations due to the change in property taxation for Albania from surface tax to market value taxation.<\/p>\n<p><em>Notice! The start of work from 2019 of the fiscal cadastre and the reform of the property tax, although there were optimistic plans and expectations, due to poor functioning failed to replace the income tax item that the government excluded for small business.<\/em><\/p>\n<p>The decline of local budget revenues has returned their role in the local budget as the source with the smallest share of local revenues. Apart from some coastal or large municipalities, 85% of the municipalities do not manage to exceed half of the value of annual expenditures, which still shows how far it is from qualitative growth and the strengthening of fiscal decentralization and local government autonomy.<\/p>\n<p><em>Tax exemptions<a href=\"#_ftn7\" name=\"_ftnref7\"><strong>[7]<\/strong><\/a><\/em>\u00a0(VAT, Excise, Profit Tax, Personal Income Tax) for the year 2023 have a negative effect on income of 5.34% of GDP or 21.7% of tax income.<\/p>\n<p>In <em>non-tax revenues<\/em>, the contribution of the transfer of profits from the Bank of Albania is seen, and a slight decrease in the contribution to the revenues from the dividends of profitable public enterprises, even though there is an increase in the value of fines and other non-tax revenues by weight as much as 0.01% of GDP.<\/p>\n<div style=\"white-space: pre; overflow: auto; width: 100%;\">\n<table width=\"617\">\n<tbody>\n<tr>\n<td colspan=\"4\" width=\"529\">\u00a0 Non-Tax revenues to GDP in Albania, 2021-2023<\/td>\n<td width=\"88\">% GDP<\/td>\n<\/tr>\n<tr>\n<td>Non-Tax Revenues<\/td>\n<td>2018<\/td>\n<td>2019<\/td>\n<td>2023<\/td>\n<td width=\"88\">Diff. 23\/21<\/td>\n<\/tr>\n<tr>\n<td>Transfer of profit from the Bank of Albania<\/td>\n<td>0.1%<\/td>\n<td>0.0%<\/td>\n<td>0.0%<\/td>\n<td>-0.1%<\/td>\n<\/tr>\n<tr>\n<td>Income from budgetary institutions<\/td>\n<td>0.7%<\/td>\n<td>0.6%<\/td>\n<td>0.6%<\/td>\n<td>-0.1%<\/td>\n<\/tr>\n<tr>\n<td>Dividend<\/td>\n<td>0.001%<\/td>\n<td>0.003%<\/td>\n<td>0.002%<\/td>\n<td>0.001%<\/td>\n<\/tr>\n<tr>\n<td>Service fees<\/td>\n<td>0.2%<\/td>\n<td>0.1%<\/td>\n<td>0.1%<\/td>\n<td>-0.02%<\/td>\n<\/tr>\n<tr>\n<td>Other (fines, payments)<\/td>\n<td>0.27%<\/td>\n<td>0.32%<\/td>\n<td>0.27%<\/td>\n<td>0.0%<\/td>\n<\/tr>\n<tr>\n<td>TOTAL<\/td>\n<td>1.2%<\/td>\n<td>1.1%<\/td>\n<td>1.0%<\/td>\n<td>-0.2%<\/td>\n<\/tr>\n<tr>\n<td>Source: MF<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Meanwhile, the decrease in income from budgetary institutions is related to the performance of these institutions and the reform of service fees for some institutions as a positive and facilitating effect from the digitalization of public services.<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> The fiscal burden includes not only the impact of taxes on the budget, but also the impact of other non-tax government revenues (social contributions, foreign trade revenues, other payments) on the budget.<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> Revenues from budgetary institutions, enterprises dependent on them and institution fees and non-tax penalties paid by citizens and businesses<\/p>\n<p><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> includes aid (grants), income from taxes, from customs, from local government, from social and health insurance, non-tax income.<\/p>\n<p><a href=\"#_ftnref4\" name=\"_ftn4\">[4]<\/a> Local taxes, local fees, separate taxes, non-tax revenues<\/p>\n<p><a href=\"#_ftnref5\" name=\"_ftn5\">[5]<\/a> <a href=\"https:\/\/altax.al\/en\/average-salary-indicators-in-2023-in-the-public-and-private-sector-and-the-need-for-productivity\/\">https:\/\/altax.al\/en\/average-salary-indicators-in-2023-in-the-public-and-private-sector-and-the-need-for-productivity\/<\/a><\/p>\n<p><a href=\"#_ftnref6\" name=\"_ftn6\">[6]<\/a> <a href=\"https:\/\/financa.gov.al\/newsroom\/permbledhje-e-performances-paraprake-12-mujore-te-te-ardhurave-dhe-shpenzimeve\/\">https:\/\/financa.gov.al\/newsroom\/permbledhje-e-performances-paraprake-12-mujore-te-te-ardhurave-dhe-shpenzimeve\/<\/a><\/p>\n<p><a href=\"#_ftnref7\" name=\"_ftn7\">[7]<\/a> are considered losses from fiscal revenues provided for in the fiscal legislation in force, as a result of fiscal facilities or preferential rates established for certain categories of taxpayers or activities. &#8220;Tax expenses&#8221; are estimated using a new methodology based on several models for the assessment of tax expenses according to the type of taxes.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":18556,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[9756],"tags":[9763,8835,8599,8282,11979,11100,9900,8240,13708,13706,13711,13707,8690,13709,13710,8432,8480,11133,10126,9843],"class_list":["post-18558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-albania-en-2","tag-budget","tag-cit","tag-excise","tag-exporters","tag-fees","tag-fiscal-burden-en-2","tag-gdp","tag-health-contribution","tag-national-tax","tag-non-tax-revenues","tag-personal-taxes","tag-pit","tag-social-contribution","tag-tariffs","tag-tax-burden","tag-tax-revenues","tag-tregti-en","tag-tvsh-en-2","tag-vat-en-2"],"featured_image_src":{"landsacpe":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/Barra-tati.alb-2023-1140x445.jpg",1140,445,true],"list":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/Barra-tati.alb-2023-463x348.jpg",463,348,true],"medium":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/Barra-tati.alb-2023-300x184.jpg",300,184,true],"full":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/Barra-tati.alb-2023-scaled.jpg",2560,1572,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax burden in Albania, 2023 - ALTAX<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/altax.al\/en\/tax-burden-in-albania-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax burden in Albania, 2023 - ALTAX\" \/>\n<meta property=\"og:description\" content=\"The annual budgets in Albania have introduced various fiscal burdens[1] , which include both the tax burden and the non-tax burden[2]. 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