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Value Added Tax (VAT) - implementation issues in Albania

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http://hdl.handle.net/20.500.14044/35883
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  • MEB 2021 Konferenciaközlemények [13]
Abstract
Abstract Value Added Tax (VAT) today is the main tax in most countries, including Albania, as it represents the largest share in budget revenues. The tax system applied to VAT is similar to the regressive system, where with increasing income the tax burden decreases. So being a consumption tax low-income households spend a large portion of their income on consumption as opposed to high-income households, so they bear a greater burden compared to the income they benefit. An increase of the VAT rate inevitably affects the increase in: inflation, unemployment, interest rate, so people in general will become poorer. The government should be careful in the fiscal policy that it implements so that the increase of budget revenues to can be achieved not through the increase of the tax burden, but through the expansion of the tax base and the implementation of VAT rates in an escalated manner, in order to facilitate tax burden for lower income families. This study focuses on the problems encountered in the implementation of VAT in Albania and its impact on the economy. For the purposes of the study, the methodology used consists of the use of quantitative and qualitative methods, quantitative methods were used by analyzing primary data collected by the author, as well as qualitative methods by analyzing secondary data, collected from publications of well-known authors in this field and official institutions.
Title
Value Added Tax (VAT) - implementation issues in Albania
xmlui.dri2xhtml.METS-1.0.item-description-titlenumber
6.
Author
Muceku, Hysen
xmlui.dri2xhtml.METS-1.0.item-contributor-editor
Fehér-Polgár, Pál
xmlui.dri2xhtml.METS-1.0.item-date-issued
2021
xmlui.dri2xhtml.METS-1.0.item-rights-access
Open access
xmlui.dri2xhtml.METS-1.0.item-other-conferenceTitle
MEB 19th Management, Enterprise and Benchmarking
xmlui.dri2xhtml.METS-1.0.item-other-conferenceDate
2021. Június 18-19.
xmlui.dri2xhtml.METS-1.0.item-language
en
xmlui.dri2xhtml.METS-1.0.item-format-page
8 p.
xmlui.dri2xhtml.METS-1.0.item-subject-oszkar
value added tax (vat), fiscal system, tax rate, fiscal policy
xmlui.dri2xhtml.METS-1.0.item-description-version
Kiadói változat
xmlui.dri2xhtml.METS-1.0.item-other-containerTitle
MEB — 19th International Conference on Management, Enterprise, Benchmarking. Proceedings (MEB 2021)
xmlui.dri2xhtml.METS-1.0.item-other-containerPeriodicalYear
2021
xmlui.dri2xhtml.METS-1.0.item-other-containerIdentifierIsbn
978-963-449-265-8
xmlui.dri2xhtml.METS-1.0.item-type-type
Konferenciaközlemény
xmlui.dri2xhtml.METS-1.0.item-subject-area
Társadalomtudományok - közgazdaságtudományok
xmlui.dri2xhtml.METS-1.0.item-publisher-university
Óbudai Egyetem
xmlui.dri2xhtml.METS-1.0.item-publisher-faculty
Keleti Károly Gazdasági Kar

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