Barra Tatimore NN Shqippri, 2017 (Tax Burden in Albania, 2017)

Abstract

Albanian Abstract: Ne serine e publikimeve qe tashme jane bere nje tradite per barren tatimore, ashtu si edhe publikimi tjeter mbi boshllekun tatimor, Qendra ALTAX prezanton edhe kete vit, edicionin e peste Barra tatimore ne Shqiperi, 2017, per secilin qark ne Shqiperi, regjion ne Kosove duke bere edhe klasifikimin per barren me te ulet dhe barren tatimore me te larte, sipas peshes qe ato mbajne ne raport me buxhetin dhe prodhimin e brendshem rajonal. Me qellimin per te pare nje vleresim me global te barres tatimore, ne studim prezantohet edhe barra tatimore ne vendet e rajonit ballkanik. Nje vend te vecante dhe per here te pare mban barra tatimore edhe per Kosoven duke e trajtuar ne nivel shteti dhe regjionesh. Qellimi i studimit eshte terheqja e vemendjes se politikes dhe studiuesve, medias fiskale, politikes fiskale dhe administrimit, si dhe kritikeve qe mund te rezervojne komente per vleresimin apo kane pyetje ne lidhje me llogaritjet dhe faktet e prezantuara ne dokument. Te dhenat e perdorura per llogaritjet jane marre nga burime statistikore zyrtare, nga financat, tatimet dhe organizata qe mbajne te baza te dhenash dhe publikojne, si brenda dhe jashte Shqiperise. Nje pjese e te dhenave jane perpunuar dhe perdorur nga ekspertet e ALTAX per te krahasuar dhe sherbyer si reference kryesore per prezantimin. English Abstract: In a series of publications that have already become a tradition for the tax burden in Albania, as well as other publication on the tax gap, ALTAX Center presents this year, the fifth edition of the tax burden in Albania, in 2017, for each region in Albania, Kosovo region presenting the classification to lower the burden and the high tax burden, the share they have in relation to the regional budget and regional internal production. With a view to the assessment of the tax burden for the balkan area, the study presents the tax burden for ten countries of Balkans. A special place and for the first time holds the tax burden for Kosovo being treated at the country level and regions. The purpose of the study is to attract the attention of policymakers and researchers, economic and fiscal media, tax policy experts and tax administration, as well as critics who can book reviews to assess or have questions about calculations and facts presented in the document. The data used for the calculations are taken from official statistical sources of finance, taxation and organizations that maintain databases and publish data, both local and foreigner ones. A part of the data are processed and used by ALTAX experts to compare and to serve them as the main reference for the presentation.