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...

This work is a product of the staff of ALTAX experts. The findings, and conclusions expressed in this work reflect the copy of legislation and comments done by different authors and by the own experts too. The work is a compilation of recent developments of tax rates and tax policies. The...

Albanian Abstract: Në serinë e publikimeve që tashmë janë bërë një traditë për barrën tatimore, ashtu si edhe publikimi tjetër mbi boshllëkun tatimor, Qendra ALTAX prezanton edhe këtë vit, edicionin e pestë Barra tatimore në Shqipëri, 2017, për secilin qark në Shqipëri,...

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...

ALTAX Center (Albanian Taxation Center) has prepared a presentation that highlights some of the concerning issues about the minimum wage in Albania and around. Because the minimum wage labor is a contributor to the cost of economy we tend to examine the no and yes regarding the increase of the...