Tax Freedom Day in Albania, Kosovo and Western Balkans in 2022

Annual Report on Tax burden is the main output of the monitoring process of the ALTAX 2020 Albanian Fiscal Studies Series. This report covers the period of fiscal year 2021 and is composed into 5 chapters. The thematic series of publications that are already a tradition about the debate of the tax burden in Albania and other countries of region as well, are presented by ALTAX Center again this year, with the lowest tax burden and highest tax burden indicators in 2021. The share of the tax burden is presented in the comparison between the countries of the Western Balkans by making the classification for the highest burden and the lowest tax burden recorded in 2021 and compared with the previous year's rating. A special place of study also is the tax burden in Kosovo, which is published for the 10th time by ALTAX Center. Calculation of the share they have in relation to budget and domestic regional production is an indicator that aims to present disproportion between not only the two Albanian states, but also between the Western Balkans, where a special part holds the six Western Balkan countries. The Balkans are part of Europe, geographically surrounded by EU members.The purpose of presenting this study is to present important implications for the countries involved in the study, since taxes, and fees are a key part of the tax burden and a source for enabling public services that impact on competitiveness and quality of life, economy and welfare of countries and cities. The data used for the calculations are obtained from official statistics sources, from finances, taxes and organizations that keep data and publish them, both domestically and externally. Part of the data w processed and used to compare and serve as the main reference for the presentation. The study aims to attract policymakers and scholar’s attention, fiscal media, fiscal policy analysts and tax administration authorities, as well as critics who can reserve comment review or have questions about the calculations and facts presented in the document