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ALTAX Center

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Financing needs, firms and jobs

The effects of financial crisis on aggregate employment at the firm or state level, it is generally silent about within-firm dynamics and labor reallocation....

Was the economic slowdown cyclical or structural in Albania and Balkan...

The answer to this question is important to determine the appropriate policy mix and sequencing of supportive macroeconomic policies and structural reforms to lift...

Mjetet duhet të justifikojnë qëllimin e luftës antievazion

Qeveria italiane këtë fillim viti e filloi luftën ndaj evazionit fiskal nëpërmjet miratimit të masave që i konsideron si më të vlefshmet për të...

Integrating Tax Policy and Revenue Administration Reforms

Robust public finances are one way to create such resilience. The question is: How can countries build tax capacity to sow the seeds of a...

Reduktim i TVSH për energjinë elektrike?

Në ambientin ekonomik dhe politik shqiptar, ku debatohen cështjet fiskale ka një dyzim në lidhje me efektivitetin e TVSH-së, në rast se do të...

Greece needs more time to recovery

Greece reduced its fiscal and current account deficits significantly since the onset of the crisis. In particular, the fiscal primary and current account deficits...

The cancelation/forgiveness of a loan and the tax interpretation in Albania...

The capitalization and/or forgiveness of loans by a shareholder to its wholly-owned subsidiary in Albania, generally qualifies as a shareholder contribution to the net...

VAT reduction: Budget neutrality or budget overrun?

In principle, the efficiency of the VAT system is well-known through every country that apply this tax on consume. It is a in every...

5 parts of a cost accounting system

A cost accounting system requires five parts that include: 1) an input measurement basis, 2) an inventory valuation method, 3) a cost accumulation method, 4) a cost flow...

Global styles of capitalism, characteristics and assumption

Most countries display a mix of individualism and communitarianism. A brief sketch of the key economic concepts, characteristics and assumptions underlying the two conflicting...