The Tax System in Albania and Its Impact on the Investor. Comparative Analysis with Countries in the Region

Marsida Harremi – Fan S. Noli University, Faculty of Economics, Bulevardi Rilindasit 11, 7001, Korçë, Albania

Abstract: This study aims to empirically analyze the impact of different tax rates on the dynamics of investments at the macroeconomic level in Alba­nia. In this study, a comparative analysis will be carried out with some of the countries in the region. Countries such as Albania, Kosovo*, the Republic of North Macedonia, Montenegro, Bosnia-Herzegovina, and Serbia, which are part of the Balkans, have similarities regarding the tax systems and rates they apply to corporate profits, personal income, and consumption. These countries were chosen for the comparative analysis because of the similari­ty in historical, economic, and social developments. However, even between these countries, there are obvious differences regarding development poli­cies which will be highlighted during the analysis. The data were obtained from the Bank of Albania, the fiscal legislation of Albania, and the fiscal leg­islation of all relevant countries taken for comparison. Based on the tax sys­tem of each country, we will reach the conclusion of what impact they have on foreign direct investments.

8th International Scientific Conference – EMAN 2024 – Economics and Management: How to Cope With Disrupted Times, Rome, Italy, March 21, 2024, CONFERENCE PROCEEDINGS, published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-83-7, ISSN 2683-4510, DOI: https://doi.org/10.31410/EMAN.2024

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License (https://creativecommons.org/licenses/by-nc/4.0/) which permits non-commercial use, reproduction and distribution of the work without further permission. 

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Ministry of Finance, Labor and Transfers of Kosovo. (2023). https://mf.rks-gov.net/ 

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Additional reading

Ligji Nr 92 2014 “Për tatimin mbi vlerën e shtuar nëRepublikën e Shqipërisë, i ndryshuar

Ligji Nr.8438,datë28.12.1998, “Për tatimin mbi tëardhurat”, i ndryshuar

Ligji Nr.9920,datë19.05.2008, “Për procedurat tatimore nëRepublikën e Shqipërisë”, i ndryshuar

https://www.state.gov/reports/2021-investment-climate-statements/kosovo/