{"id":18573,"date":"2024-05-07T07:48:28","date_gmt":"2024-05-07T05:48:28","guid":{"rendered":"https:\/\/altax.al\/?p=18573"},"modified":"2024-05-04T17:01:31","modified_gmt":"2024-05-04T15:01:31","slug":"tax-burden-of-big-taxpayers-and-taxpayers-of-the-albanian-capital-2021-2023","status":"publish","type":"post","link":"https:\/\/altax.al\/en\/tax-burden-of-big-taxpayers-and-taxpayers-of-the-albanian-capital-2021-2023\/","title":{"rendered":"Tax burden of Big Taxpayers and taxpayers of the Albanian Capital, 2021 – 2023"},"content":{"rendered":"

Typically, like many administrations in different countries, the Directorate of Large Taxpayers (part of General Taxation Directorate, GTD)<\/em> has been established in Albania for 20 years and continues to function within the structure of the central tax administration.<\/p>\n

The main purpose of the office of large taxpayers is the need to secure tax revenue (ie, ensuring that tax revenue does not fall below a certain level, or to mobilize more tax revenue, mainly by reducing non-declaration and non-payment) and to introduce basic systems to control taxpayers who voluntarily do not comply with the law.<\/p>\n

However, the modeling of its structure, or the criteria used to identify large taxpayers (See Appendix, Annex C. of Report<\/a>) must meet the objective of ensuring and guaranteeing tax revenues in an optimal way by administering and managing taxes and taxes for taxpayers large Albanians, selected based on almost the same criteria as BP6 and European countries.<\/p>\n

A quantitative objective to keep in mind during the performance of this unit is, as in many countries, a share of the tax burden fulfilled above 50 percent of the total tax burden.<\/p>\n

Based on the objective that is also defined in the recommendations that the IMF mission has proposed for the Ministry of Finance in recent years, table 37 gives the reports of the weight of the burden of income held by the Directorate of Large Taxpayers, as well as for the effect of comparison and performance the tax burden borne by the Directorate of Tirana, the Albanian capital, is also presented.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n
Tax Burden – Major Taxpayers and Tirana (share to GTD income), 2021 – 2023<\/td>\n<\/tr>\n
Tax Directorates units<\/em><\/td>\nType of tax burden<\/em><\/td>\nVITET FISKALE<\/em><\/td>\nMesatare<\/em><\/td>\n<\/tr>\n
2021<\/em><\/td>\n2022<\/em><\/td>\n2023<\/em><\/td>\n<\/td>\n<\/tr>\n
Large Taxpayers Office (LTO)<\/td>\nTax revenues<\/td>\n27%<\/td>\n28%<\/td>\n27%<\/td>\n27%<\/td>\n<\/tr>\n
Social and Health contributions<\/td>\n8%<\/td>\n6%<\/td>\n7%<\/td>\n7%<\/td>\n<\/tr>\n
Total<\/em><\/td>\n35%<\/em><\/td>\n34%<\/em><\/td>\n34%<\/em><\/td>\n34%<\/em><\/td>\n<\/tr>\n
Tirana Tax Directorate<\/td>\nTax revenues<\/td>\n27%<\/td>\n27%<\/td>\n21%<\/td>\n25%<\/td>\n<\/tr>\n
Social and Health contributions<\/td>\n12%<\/td>\n11%<\/td>\n15%<\/td>\n12%<\/td>\n<\/tr>\n
Total<\/em><\/td>\n39%<\/em><\/td>\n37%<\/em><\/td>\n36%<\/em><\/td>\n37%<\/em><\/td>\n<\/tr>\n
Source: MF, GTD, GT Customs<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

In the indicator of the weight of income to the total, calculated from the achievement of the objectives of collecting tax income from the Directorate of Large Taxpayers (DTM), it can be seen that there is a significant decrease in the weight it holds in the tax income of the budget.<\/p>\n

The decrease in the weight that DTM carries in the last three years is less than 50% and even at the level of 34%.<\/p>\n

Meanwhile, we note that the weight of the next largest directorate is that of the Albanian capital, with a level of 37% of the total tax revenue.<\/p>\n

In the comparison between the two tax structures, it can be seen that the loss of focus of the DTM shows a real fact that the biggest taxpayers of Albania are not part of the jurisdiction of this unit.<\/p>\n

In this case it seems that the criteria work little to enable an optimization of the administration of large taxpayers. Meanwhile, on the official website of the General Directorate of Taxes, you cannot find a document where you can see the criteria used in 2023 for the selection of large taxpayers.<\/p>\n

If we start from the data from the Structural Survey of Enterprises<\/a>, 2022, we understand that “…the structure of taxpayers in 2022, consists of 113,460 economic enterprises active in various sectors of the economy, marking an increase of 9.1%, compared with the year 2021. Enterprises exercising commercial activity have occupied the highest percentage of the number of enterprises with 36.5%.
\n<\/em>The total number of employees in 2022 was 547,942, increasing by 5.5%, compared to 2021. Service producers who exercise their activity in the trade, accommodation and food service sectors, transport and communication and other services , occupy 64.8% of the total number of employees. The producers of goods that exercise their activity in the sectors of extractive industry, processing industry, energy, water, waste treatment and the construction sector, occupy 35.2%.<\/em>
\nNet sales in 2022 reached the value of ALL 3.359 billion, marking an increase of 26.7% compared to 2021. Service producers account for the largest part of realized net sales, constituting 64.7% of total net sales”<\/em><\/p>\n

The weight of the tax burden, carried by 800 large Albanian taxpayers compared to the tax burden they pay, we can see below through the data presented as reports.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n
Tax Burden – Major Taxpayers and Tirana (share to GDP), 2021 – 2023<\/td>\n<\/tr>\n
Tax Directorates units<\/em><\/td>\nType of tax burden<\/em><\/td>\nFiscal Years<\/em><\/td>\nAv.3years<\/em><\/td>\n<\/tr>\n
2021<\/em><\/td>\n2022<\/em><\/td>\n2023<\/em><\/td>\n<\/td>\n<\/tr>\n
Large Taxpayers Office (LTO)<\/td>\nTax revenues<\/td>\n5.5%<\/td>\n5.8%<\/td>\n4.2%<\/td>\n5.2%<\/td>\n<\/tr>\n
Social and Health contributions<\/td>\n1.3%<\/td>\n1.3%<\/td>\n1.4%<\/td>\n1.4%<\/td>\n<\/tr>\n
Total<\/em><\/td>\n6.8%<\/em><\/td>\n7.1%<\/em><\/td>\n5.7%<\/em><\/td>\n6.5%<\/em><\/td>\n<\/tr>\n
Tirana Tax Directorate<\/td>\nTax revenues<\/td>\n5.5%<\/td>\n5.5%<\/td>\n3.3%<\/td>\n4.8%<\/td>\n<\/tr>\n
Social and Health contributions<\/td>\n2.1%<\/td>\n2.2%<\/td>\n2.3%<\/td>\n2.2%<\/td>\n<\/tr>\n
Total<\/em><\/td>\n7.6%<\/em><\/td>\n7.7%<\/em><\/td>\n5.7%<\/em><\/td>\n7.0%<\/em><\/td>\n<\/tr>\n
Source: MF, GTD, Tax debts<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

The contribution and tax burden borne by large taxpayers in 2023 is as much as 6.5% of GDP[1], or an average tax burden calculated by us that reaches up to 2.2 million Euros per year. This is a reference amount that is supposed to be paid to the large taxpayers’ directory.<\/p>\n

If we calculate that large Albanian businesses circulate up to 55% of sales within the country, we see that a large part of the turnover of large businesses cannot contribute, as it is included in sectors and activities exempted from VAT or even from facilities of profit tax and capital tax.<\/p>\n

The same situation is for Tirana, where even though there are up to 32% of active companies out of the total number of companies in the country, the tax burden they pay is 7% of GDP.<\/p>\n

In the calculations from the collection data from the taxpayers of Tirana, it turns out that the average burden for medium and small enterprises that pay to the directorate of Tirana is up to 53 thousand Euros per year.<\/p>\n

The low level of the burden of tax income in the budget shows an indisputable fact, that the big businesses of Albania have not borne the main weight of the tax burden for years.<\/p>\n

Meanwhile, more than 60% of the budget funds go precisely to these taxpayers, where the most visible funds come from capital investments, from operating and maintenance expenses, as well as from expenses that are in the form of subsidies for sectors with difficulties.<\/p>\n

While the turnover value declared by large taxpayers is closer to 60% of GDP, their contribution to the budget through taxes is 6.5% of GDP.<\/p>\n

Although the Ministry of Finance and DPT have declared the need to strengthen the operations and capacities of the DTM, until now this perennial concern is still without the necessary response to make the change. This approach shows weak will and an administration that does not coincide with the mission that modern tax administration should maintain and implement.<\/p>\n

Reaction to the administration model<\/p>\n

In an analysis that we do not have in relation to the answers to who and how influenced this poor result, the questions that can be quite instinctive from a professional point of view are:<\/p>\n

Has the selection of really large taxpayers affected the reduction of the tax burden?<\/p>\n

Are they dealing with wealthy individuals, who are so even though they don’t receive dividends?<\/p>\n

Were all the recommendations of foreign assistance worth implementing without objections?<\/p>\n

Has the corruption tax, which is found to have a strong impact, had an impact?<\/p>\n

Has the change of managers according to the seasons of the year and the lack of an institutional memory influenced the fiscal management?<\/p>\n

Multiple and more powerful questions can be asked at another time and by other experts. However, the presentation today is only an analysis, which can be followed by others, without letting this situation be captured by corrupt politics.<\/p>\n

Approaches and proposals for a renewed modeling<\/strong><\/p>\n

First,<\/em> the criteria for identifying the selection of large taxpayers should be revised continuously, taking into account the experience of neighboring countries, but also the administrations that have effective tax administration.<\/p>\n

Second<\/em>, management is needed only based on tax risk. The presence of a large informal economy makes VAT administration inefficient and the exclusion of many segments and economic activities has created a high gap that also creates tax inequality in the treatment of the distribution of the tax burden.<\/p>\n

Thirdly,<\/em> tax policy in recent years has focused on reducing tax rates and has applied specific incentives to sectors that are intended to be encouraged to develop in Albania (eg low VAT rate for accommodation and hotels with 4\/5 stars and pharmaceutical manufacturers). This trend has continued in at least each of the past 5 years. In this trend, e.g. the profit tax rate has also been reduced from 15 to 5 percent for 11,000 businesses. On the other hand, an increase in the VAT threshold resulted in a narrowing of the base and a growing impact on the informalization of the economy. If we associate this effect with the impact from the adoption of wrongly thought laws, it seems that there is a big problem in the drafting and harmonization of tax policies in the country, especially in the last 5 years.<\/p>\n

The recent reforms of the tax policy affecting the shrinking of the tax base have complicated the way of taxation for some other segments. This obviously has a direct impact on large taxpayers as well.<\/p>\n

Fourthly,<\/em> a very important orientation is regarding the lack of developing leadership and implementation capacities with the skills required by the task they undertake to carry out tax analyzes to better understand the instability in tax revenues. Currently, there are few managers and employees with these revenue analysis skills to look at revenue collection, trends and expectations, and to determine the reasons for significant changes from budgeted forecasts during the year. Meanwhile, the leadership that has come and gone in recent years is at the average level of management that occurs in countries with developed administration. Strengthening managerial capacities and distancing from political patronage of the administration are the only way out for this purpose.<\/p>\n

Fifth,<\/em> to be considered is the deep understanding to increase the readiness and strength of the implementation of international laws and various agreements as it relates to the exposure to the risks of border businesses with Albania, as well as international ones.<\/p>\n

The limited experience with transfer pricing should change to an approach that should be based on the preliminary work of risk analysis in the preliminary identification of deviations coming to the budget from the phenomenon of transfer pricing. All this effort is aimed at ensuring more complete and accurate decision-making by responding to the identified risks.<\/p>\n

While we talk about new and different approaches from the current routine, in fact the biggest challenge is the quality and productivity that comes from poor administration, with an impact on the income for the budget<\/p>\n

[1]<\/a> https:\/\/www.tatime.gov.al\/shkarko.php?id=14228<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Typically, like many administrations in different countries, the Directorate of Large Taxpayers (part of General Taxation Directorate, GTD) has been established in Albania for 20 years and continues to function […]<\/p>\n","protected":false},"author":2,"featured_media":18571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[9756],"tags":[13736,13741,8240,8309,9726,13738,13739,13740,13737],"class_list":["post-18573","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-big-taxpayers","tag-fiskal-en","tag-gdp","tag-large-taxpayers","tag-pbb-2","tag-tax-burden-big-companies","tag-tax-burden-in-tirana","tag-tirana-tax-office","tag-tirana-taxpayers"],"featured_image_src":{"landsacpe":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/tax-burden-vip-23-1140x445.png",1140,445,true],"list":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/tax-burden-vip-23-463x348.png",463,348,true],"medium":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/tax-burden-vip-23-300x154.png",300,154,true],"full":["https:\/\/altax.al\/wp-content\/uploads\/2024\/05\/tax-burden-vip-23.png",2768,1422,false]},"yoast_head":"\nTax burden of Big Taxpayers and taxpayers of the Albanian Capital, 2021 - 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