Tax System Reforms in the Republic of Albania as part of the Western Balkans of European Integration

Authors

  • Ardian Durmishi

Abstract

The aim of this paper is to show the reforms of the tax system of the Republic of Albania in terms of revenue from the various types of direct taxes. A comparison of the dynamics of tax revenues in Albania with revenue growth in Bulgaria and the two countries of the Western Balkans, Croatia and Slovenia already have membership in the EU. The period of analysis covers the years from 2008 until 2014. The main conclusion is that the reforms in the tax system in Albania are well developed, but have yet to modernize and Europeanize.

Keywords: taxation, direct taxes, property taxes, tax legislation.

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Published

2017-09-24

How to Cite

Durmishi, A. (2017). Tax System Reforms in the Republic of Albania as part of the Western Balkans of European Integration. ANGLISTICUM. Journal of the Association-Institute for English Language and American Studies, 3(12), 76–79. Retrieved from https://anglisticum.org.mk/index.php/IJLLIS/article/view/1521

Issue

Vol. 3 No. 12 (2014): Volume 3, No.12, December 2014

Section

Volume 3, No.12, December, 2014

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