AL-Tax Center (Albanian Taxation Association) present in this document for the third time in country about the estimation of tax burden collected by central and local tax authorities, by 12 regions based on the highest rank until to lowest rank of the ratio of tax burden. The tax burden is...

Tax gap (missed taxes) is a sum of money that misses from the state budget. The study comes as the product of experts of the AL-Tax Center that pointed to the tax gap evaluation, considered as a difference between taxes that should go into the state budget (theoretically) and the taxes and fees...

The history of the Albanian economy tells us that we were not aware clearly about the influencing factors (development and limits) to long-term economic growth. In some historical periods is confused current economic situation with the economic perception for the future.According to the annual...

The partnership taxation regime treats a partnership as simply a conduit (rather than a taxable entity) through which the profit (income) or loss of the partnership are passed onto partners, who will report it together with other profits (income) or losses on their income tax returns. By doing...

With the fiscal performance analysis for the fiscal period 1996 - 2016, we aim to show whether the public expenditures have been able to meet the budget target of revenue collection according to the government's objectives, and whether progress is made towards achieving the goals politics of...

Comparing the GDP growth rates of different regions can play a role in asset allocation, helping investment decisions in fast-growing regional economies.However, experts clarify on the other hand, that beyond the foreign investments that have entered Albania, the lack of diversification of...

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 2017, for each region in Albania...

Tax gap (missed taxes) is a sum of money that misses from the state budget. The study comes as the product of experts of the AL-Tax Center, that pointed to the tax gap evaluation, considered as a difference between taxes that should go into the state budget (theoretically) and the taxes and fees...