{"title":"Barra Tatimore Në Shqipëri, 2017 (Tax Burden in Albania, 2017)","authors":"Eduart Gjokutaj","doi":"10.2139/ssrn.2939301","DOIUrl":null,"url":null,"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. \nMe qellimin per te pare nje vleresim me global te barres tatimore, ne studim prezantohet edhe barra tatimore ne vendet e rajonit ballkanik. \nNje vend te vecante dhe per here te pare mban barra tatimore edhe per Kosoven duke e trajtuar ne nivel shteti dhe regjionesh. \nQellimi 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. \nTe 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. \nEnglish 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. \nWith a view to the assessment of the tax burden for the balkan area, the study presents the tax burden for ten countries of Balkans. \nA special place and for the first time holds the tax burden for Kosovo being treated at the country level and regions. \nThe 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. \nThe 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.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"LSN: Public Tax Law - Non-U.S. (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2939301","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
阿尔巴尼亚文摘要:Qendra ALTAX prezanton edhe kete vit, edicionin e peste Barra tatimore ne Shqiperi, 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 年,根据 Shqiperi 的相关规定,Kosove 公爵将对我的荒芜土地和我的荒芜土地的土地所有权、土地使用权和土地使用权进行限制。在全球范围内,我都在努力学习,学习如何在全球范围内销售商品。在这里,您可以销售您的产品,也可以购买您的公爵夫人和女仆。在政治、学习、媒体、政治和行政领域的研究和评论中,我们都会对这些问题进行重新审视。我们可以从统计数据、财政、时间和组织等方面来分析这些问题,并向公众公布。该系列丛书由美国国家科学院(National Science Institute of Sciences, NSC)、美国国家科学院(National Science Institute of Technology, NSC)、美国国家科学院(National Science Institute of Technology, NSC)、美国国家科学院(National Science Institute of Technology, NSC)、美国国家科学院(National Science Institute of Technology, NSC)和美国国家科学院(National Science Institute of Technology, NSC)联合出版。英文摘要:在一系列已经成为阿尔巴尼亚税负传统的出版物以及其他关于税负差距的出版物中,ALTAX 中心今年推出了 2017 年阿尔巴尼亚税负第五版,为阿尔巴尼亚各地区、科索沃地区介绍了降低税负和高税负的分类,以及它们在地区预算和地区内部生产中所占的份额。为了评估巴尔干地区的税收负担,研究报告介绍了巴尔干地区十个国家的税收负担。其中,科索沃的税收负担占有特殊地位,这也是首次在国家和地区层面对科索沃的税收负担进行研究。本研究的目的是吸引政策制定者和研究人员、经济和财政媒体、税收政策专家和税收管理部门以及评论家的注意,他们可以通过书评对文件中的计算和事实进行评估或提出问题。计算中使用的数据来自官方的财政、税收统计资料,以及维护数据库和发布数据的组织,包括本地组织和外国组织。部分数据由 ALTAX 专家处理和使用,以进行比较,并作为介绍的主要参考。
Barra Tatimore Në Shqipëri, 2017 (Tax Burden in Albania, 2017)
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.