devaluation of euro

Elements influencing the devaluation of the Euro in the summer of 2021

If we analyze what influences the devaluation of the Euro in the summer of 2021, it is noticed that the main formal factor affecting this decline seems to be partly due to the increase in energy exports and raw materials for

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vat gap


In this study, the ALTAX Centre presents the third-time effort to assess the level of the tax gap. In the third edition, as well as in the previous publication a particular part of study received appreciation for the tax gap in

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kosovo and imf

Kosovo finances as seen from IMF in February 2021

According to IMF last report in February 2021, Kosovo has been hit hard by the COVID-19 pandemic. Despite policy support, economic activity is estimated to have fallen 6 percent in 2020 on account of the combined effect of strict

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tax credit and incentives



Tax credits and incentives

The following entities are exempt from CIT:

  • Legal entities that conduct religious, humanitarian, charitable, scientific, or educational activities.
  • Trade unions or chambers of commerce

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vat threshold

Taxable threshold, VAT rates and revenues, 1996-2020

Based on the turnover the businesses realize, the division of taxpayers at the end of 2019 is as follows:

20 thousand subjects in VAT are big business with a turnover of over 8 million ALL,

18 thousand subjects in VAT are small

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Western Balkans: Tax measures and reliefs from COVID-19


Income taxes

  • Legal entities and other taxpayers registered for CIT purposes would be entitled to submit the Annual Financial Statements of 2019 by 31 July 2020.
  • Taxpayers having realized an annual turnover less

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tourism business

Different model of tourism business - Albanian diversity in competition with the region

The main goal of this project idea is to present an image for the development of the tourism model based on the tradition that has been created in Albania during the last decades, the Mediterranean model of tourist services, as

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tax per capita

Local taxes per capita by municipalities in Kosovo

The own municipal revenues are financial assets that are collected from taxes, fees, fines, payments for public services provided by the municipality, rents from real estate owned by the municipality, revenues from the sale of

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local taxes

Local per capita tax by municipalities in Albania in 2019

If we refer to the revenue items in relation to a year ago, we find that in relation to the same period of the previous year we have a greater increase in all revenue items, both in local taxes and in that one. of small

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shperndarja e barres

Distribution of fiscal burden by budget destination in Albania

Budget funds with their destination for economic development, but also increased competitiveness and faster improvement of innovation, start-ups and research - development. Meanwhile, all development and assistance policy

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shpenzimet buxhetore kosova

Distribution of fiscal burden according to the budget destination in Kosovo

Impact of new measures to improve the business environment, facilitation of imports for the manufacturing sector, exemption from customs duties in the case of imports of technological equipment, plans to narrow the tax gap and

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