Warianty tytułu
Skutki nowego systemu podatkowego w wiejskich gospodarstwach domowych w Albanii
Języki publikacji
Abstrakty
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 in-come 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 sta-tistically 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. (original abstract)
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 sta-tistically 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. (original abstract)
Cel: System podatkowy jest kluczowym filarem ram koncepcyjnych projektowania i wdrażania polityki gospodarczej w Albanii. System ten, podlegający ciągłym zmianom i reformom, czasem nieskoordynowany lub bez kontynuacji, w niektórych przypadkach zawiera sprzeczne lub niejasne przepisy, które nie zapewniają trafnych decyzji dotyczących niektórych transakcji lub sytuacji. Zmiany przepisów prawa podatkowego i przepisów wykonawczych doprowadziły w ostatnim czasie do niezamierzonych błędów popełnianych przez albańskich podatników, co w większości przypadków znajduje odzwierciedlenie w małych przedsiębiorstwach lub wiejskich gospodarstwach domowych. Sytuacja jest bardziej skomplikowana na wsi, gdzie tylko 10-12% ogółu gospodarstw posiada numer identyfikacji podatkowej (NIPT). Głównym celem opracowania jest ocena wpływu zmian stawek podatkowych na dochody osobiste rolników.
Metodologia: W badaniu wykorzystano metodę badań opisowych, a także zebrano dane pierwotne w 100 wywiadach bezpośrednich z rolnikami. Przeprowadzona analiza danych umożliwiła sformułowanie wniosków.
Wyniki: Z badań wynika, że stawka podatku dochodowego zmieniała się wielokrotnie w ciągu dekady, a zmiana ta nie sprzyjała rolnikom. (abstrakt oryginalny)
Metodologia: W badaniu wykorzystano metodę badań opisowych, a także zebrano dane pierwotne w 100 wywiadach bezpośrednich z rolnikami. Przeprowadzona analiza danych umożliwiła sformułowanie wniosków.
Wyniki: Z badań wynika, że stawka podatku dochodowego zmieniała się wielokrotnie w ciągu dekady, a zmiana ta nie sprzyjała rolnikom. (abstrakt oryginalny)
Słowa kluczowe
Czasopismo
Rocznik
Numer
Strony
5--11
Opis fizyczny
Twórcy
autor
- Agricultural University of Tirana, Albania
autor
- Agricultural University of Tirana, Albania
Bibliografia
- 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., O'Grady M., Dempsey, P. (2021). Albania Enhancing Tax Adminis-tration 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-Administra-tion-Capacity-During-Challenging-Times-516708 [accessed: 25.05.2022].
- 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.
- 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 Jour-nal 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.
- 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 In-novation, 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 socio-economic development in western Balkan EU accossionist countries in 2010-2018. Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach, Seria: Administracja i Zarządzanie, 53 (126), 17-26.
- Mateli, A. (2018). Sistemi Tatimor në Shqipëri (shek. XV - vitet '12 shek XXI) (The Tax System in Albania <15thcentury - 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
- Pano, A. (2012). The Albanian Gold Standard 1912-1938. [In:] Monetary policy in Albania: from the past to the present. Bank of Albania's 10th International Confer-ence 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.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171666523
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