Tax Freedom Day in Albania, 2016: Tax Freedom Day in Kosovo and other Balkan countries, 2016

Abstract

ALTax Center (Albanian Taxation Center) present this document for the fourth time in Albania about the situation of tax burden collected by central and local tax authorities, by 12 regions based on the highest rank until to lowest rank of the ratio of tax burden. The other presentation is about the total tax rates in 2015 in Balkan countries, as well as in Albania and Kosovo. The tax burden is presented comparable with Albanian neighbor countries ratios and also the comparison between tax burdens that is the performance of tax administration of these countries with Total tax rates that is the output of tax policy. The object of the study it is the level of tax burden from one Albanian region to another, pointing to the need to have the ability to increase revenues through comparison with similar regions, in order to finance the costs for central and local investment. On the other hand, every citizen who is contributor to the government budget should be recognized what’s the burden that bear in relation to citizens in other regions of Albania and the Balkans, and especially in Kosovo. The results of this study are based on income derived by residents under the residence principle where they belong, without excluding tax revenues from large taxpayers of the country (included under the address of residence), who meet around 50% of the total tax revenue for both levels of tax administration. The statistics for regions are also subject to analysis as data comparing the budgetary programs, the level of performance and different sources. The structure of this paper consists of two parts. The first part is the presentation of statistical data at the international (Balkan) level. The second part is an analysis and interpretation of regional rankings under the tax burden.