Main Article Content

Albana Gjoni
Etleva Muça (Dashi)

Keywords : tax system, household, farmer, Albania

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.

Article Details

How to Cite
Gjoni, A., & Muça (Dashi), E. (2023). EFFECTS OF THE NEW TAXATION SYSTEM ON RURAL HOUSEHOLDS IN ALBANIA. Acta Scientiarum Polonorum. Oeconomia, 21(4), 5–11. https://doi.org/10.22630/ASPE.2022.21.4.13

Angjeli, A. (2010). Albania: Toward a new economic development model post transition. Albanian Journal of Natural & Technical Sciences, 29, 3, 17-40.

Brunschot, F., Vesperman, S., Jensen, A., OGrady M., Dempsey, P. (2021). Albania Enhancing Tax Administration Capacity During Challenging Times. Technical Report. Fiscal Affairs Department, Tirana, Albania. Retrieved from https://www.imf.org/en/Publications/CR/Issues/2022/04/15/Albania-Enhancing-Tax-Administration-Capacity-During-Challenging-Times-516708 [accessed: 25.05.2022]. (Crossref)

Çela, S., Gjoni, A. (2021). Impact of Profit Tax on Employment in the Private Non-agricultural Sector in Albania. Journal Research in World Economy,12, 2, 211-217. (Crossref)

Çela, S., Gjoni, A., Gogo, G., Fejzaj, E. (2021). Financial reporting in Albanian practice. Fiscal policy impact on financial. Published in 3rd International Conference on Agriculture and Life Sciences (ICOALS III), Tirane, Albania.

Fejzaj, E. Gjoni A. (2021). Impact of Tax Structure on The Business Environment. Balkan and Near Eastern Journal of Social Sciences, 7, 1, 29-33

Fortuzi, Sh., Fejzaj, E., Gjoni, A. (2021). Empirical analyses of informality. International Journal of Management, 12, 3, 460-470.

Gjoni, A., Çela, Sh., Ahmad, M., Marku G. (2022). Determinants of Financial Performance in Albanian Economic Entities, Case of Construction Industry in Albania. Journal WSEAS Transactions on Business and Economics, 19, 41, 453-461. (Crossref)

Gjoni, A., Kapaj, I., Fejzaj, E., Marku, K. (2021). The Influencing Factors on Unemployment Level in Albania. Albanian Journal of Agricultural Sciences, 20, 1, 1-8.

Gjoni, M., Bako, H. (2015). Money Laundering Effects. [In:] E. Hajrizi (ed.). Proceedings of 4th UBT Annual International Conference on Business, Technology and Innovation, 6-7 November 2015, Durres, Albania, 13-20. Retrieved from https://www.academia.edu/28910554/Money_Laundering_Effects [accessed: 25.05.2022].

Kozak, S., Muça, E. (2020). Changes in the level of socioeconomic development in western Balkan EU accossionist countries in 2010-2018. Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach, Seria: Administracja i Zarz dzanie, 53 (126), 17-26. (Crossref)

Mateli, A. (2018). Sistemi Tatimor në Shqipëri (shek. XV - vitet -12 shek XXI) (The Tax System in Albania <15th century - years -12th of 21st century>). Male publishing, Tirana.

Muça, E., Kazazi, F. (2021). Comparative Analysis of Agriculture Policies for Tobacco Planting and Processing, and the Correlation with the Illicit Production and Trade of Tobacco Products in Countries of the Western Balkans. Journal Research in World Economy, 12, 2, 248-257. https://doi.org/10.5430/rwe.v12n2p248 (Crossref)

Pano, A. (2012). The Albanian Gold Standard 1912-1938. [In:] Monetary policy in Albania: from the past to the present. Bank of Albanias 10th International Conference 26 October 2012, 45-64. Retrieved from https://www.bankofalbania.org/rc/doc/Monetary_policy_in_Albania_from_the_past_to_the_present_6899_2_7457.pdf [accessed: 25.05.2022].

Wilczynski, J. (1977). The Economic of Socialism, Principles Governing the Operation of the Centrally Planned Economies in the USSR and Eastern Europe Under the New System. George Allen and Unwin, London.



Download data is not yet available.
Recommend Articles