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

Included in

Business Commons

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Nov 2nd, 12:30 PM Nov 2nd, 12:45 PM

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.