Abstract

The aim of this study is the analysis of the fiscal law framework focused in the small businesses in Albania. The methodology used is a systematic literature review based mainly on Albanian legislation. Based on the Albanian fiscal legislation, classification of businesses it was done based on the sales that are realized. For over twenty - five years, taxes on small business often have changed, but the base of the manner for calculation of the tax is not change, it is relating with the turnover that is realize during one year. The study reached some conclusions. Thus, a) the review of groups that are included on the revision of the VAT and b) the review of profit tax small business.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.