Albania: : Radical reform in taxation

• Localización: International financial law review, ISSN-e 0262-6969, Vol. 33, Nº. 3, 2014, págs. 51-52
• Idioma: inglés
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• Resumen

  • The article focuses on the reform in the tax system of the Albanian government as of January 1, 2014 which amends national laws including on national taxes, income tax, value-added tax (VAT). It mentions the key changes in the tax system including the increase of corporate income tax flat rate from 10% to 15%, the change of personal income tax from flat to a tiered tax-rate system, and exemption of health services and medical supplies from VAT. It adds that the reform also raised criticism