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...

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...

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...

This document describes the performance of Albanian tax administration for fiscal year 2008-2010 according to statistics and comments. It presents data on the composition of tax administration, manner of service delivery to taxpayers and achievement of strategic and operational objectives. The...

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 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...