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Aim: The tax system is a key pillar of the conceptual framework for the design and implementation of economic policies in Albania. This system, being constantly subject to changes and reforms, sometimes uncoordinated or without follow-up, in certain cases contains contradictory or unclear provisions that do not provide accurate decisions on certain transactions or situations. Changes in tax law provisions and enforcement regulations have recently resulted in unintentional errors by Albanian taxpayers, which are reflected in most cases in small businesses or rural households. The situation is more complicated in rural areas since only 10-12% of the total number of farms are equipped with a Tax Identification Number
(NIPT). The main objective of this study is to assess the effects of changing tax rates on the personal income of farmers.
Methodology: To carry out this study, the descriptive study research method was used, and primary data were collected through 100 interviews with farmers, and also secondary data were statistically performed as well as analysed with the aim of making conclusions.
Results: Findings show that the new income tax rate has changed many times in a decade, and this change has not positively helped farmers.
Conclusions: Tax rates have changed irregularly and without a well-studied long-term policy. This must be improved quickly so as not to discourage farmers from following through with their activity
and business in Albania.
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