Session
Management, Business, and Economics
Description
Development of the tax system in all countries where the economic and political responses.In Albania as a totalitarian society, through the tax system was intended total abolition of private property by changing the structure of income in favor of the state sector income. The tax system contained local and national system of taxes, which were mandatory defined by law, poured on the budget, in a certain amount the amount and period of time. Finances during socialism period were estimated as the most important levers of economic management. They rely on planning and centralization, provided only in terms of the way socialist production, in terms of the existence of socialist social property of the means of production. The democratic changes in the early 90’s brought a series of changing in the economic and financial system.The Reforms that were undertaken, in this period were both administrative and fiscal ones. They intended to build the foundations of a new financial system, which had to respond to rapid economic and financial changes.
Keywords:
fiscal policy, fiscal burden, income tax, value added tax
Session Chair
Oltjana Zoto
Session Co-Chair
Luciana Koprencka
Proceedings Editor
Edmond Hajrizi
ISBN
978-9951-437-25-7
First Page
109
Last Page
115
Location
Durres, Albania
Start Date
2-11-2013 12:30 PM
End Date
2-11-2013 12:45 PM
DOI
10.33107/ubt-ic.2013.41
Recommended Citation
Koprencka, Luciana; Velaj, Fioralba; and Petani, Migena, "The Development of the Tax System in Albania" (2013). UBT International Conference. 41.
https://knowledgecenter.ubt-uni.net/conference/2013/all-events/41
Included in
The Development of the Tax System in Albania
Durres, Albania
Development of the tax system in all countries where the economic and political responses.In Albania as a totalitarian society, through the tax system was intended total abolition of private property by changing the structure of income in favor of the state sector income. The tax system contained local and national system of taxes, which were mandatory defined by law, poured on the budget, in a certain amount the amount and period of time. Finances during socialism period were estimated as the most important levers of economic management. They rely on planning and centralization, provided only in terms of the way socialist production, in terms of the existence of socialist social property of the means of production. The democratic changes in the early 90’s brought a series of changing in the economic and financial system.The Reforms that were undertaken, in this period were both administrative and fiscal ones. They intended to build the foundations of a new financial system, which had to respond to rapid economic and financial changes.