Tax Burden in Albania, Kosovo and Western Balkans in 2020
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ALTAX MARCH 2020 [email protected] Albanian Fiscal Studies 8th Edition www.altax.al TAX BURDEN IN ALBANIA, KOSOVO and WESTERN BALKANS, 2020 Tax Freedom Day in Albania, Kosovo and Western Balkans in 2020 Tax to GDP ratio 2019 Tax burden according to regions in Albania and Kosovo in 2019 Distribution of tax burden based on the destination of expenditures Investments and tax rates in the Western Balkans GINI Index and Inequality Dita e Lirisë Fiskale në Shqipëri, Kosovë dhe Ballkanin Perëndimor në 2020 Tatimet ndaj Prodhimit të Brendshëm Barra fiskale sipas rajoneve/regjioneve në Shqipëri dhe Kosovë në 2019 Shpërndarja e barrës fiskale sipas destinacionit të shpenzimeve Investimet dhe Normat Tatimore në Ballkanin Perëndimor Indeksi GINI dhe pabarazia Tax Burden in Albania, Kosovo and Western Balkns in 2019 >>>>Tax Freedom Day in 2020 in Albania, Kosovo and Western Balkans 1 TAX BURDEN IN ALBANIA, KOSOVO and WESTERN BALKANS 2020 TAX FREEDOM DAY in ALBANIA, KOSOVO and WESTERN BALKANS in 2020 Report of taxes, fees and social contributions to GDP Fiscal burden according regions in ALBANIA and KOSOVO in 2019 Public investments, FDI in WESTERN BALKANS Index GINI and inequality Distribution of fiscal burden ALBANIAN FISCAL STUDIES 8th Edition Tax Freedom Day in Albania, Kosovo and Western Balkans in 2020 ALTAX Center is an initiative of Albanian researchers aiming at a new approach to assisting Albanian fiscal and economic policy with an approach to European fiscal policy. The main goal is to promote education of the fiscal system within taxpayers and to incentivise its adaptation to the economic environment, to assist taxpayers and stakeholders (students, field experts, researchers) through expertise in order to be informed about the fiscal environment and the economic climate. On the other side, cooperation with academics and fiscal experts helps to expand and create a full audience in helping to increase fiscal capacity in Albania and Kosovo. WE GIVE YOU THE EXPERIENCE, NOT ONLY THE SERVICE! ALBANIAN FISCAL STUDIES THEMATIC COLLECTION TAX BURDEN AND TAX FREDOM DAY 8th Edition No. 2020/03/05 www.altax.al [email protected] Date 22.03.2020 Tirana, ALBANIA Tax Burden in Albania, Kosovo and Western Balkns in 2019 >>>>Tax Freedom Day in 2020 in Albania, Kosovo and Western Balkans 2 Tax Burden in Albania, Kosovo and Western Balkan in 2020 Tax Freedom Day in Albania, Kosovo and Western Balkans in 2020 Report of taxes, fees and social contributions to GDP Publication and distribution ALTAX CENTER Analysis and comparisons, according to taxes and expenditures carried out during 2014-2018, according to the administrative areas of Albania serves to see who the geographic area is charged more or less with fiscal obligations. Meanwhile, a more detailed analysis within the document intends to orient fiscal policy and public debate to verify burden-sharing and investments for industries or areas that need to shift the burden according to the economic situation that varies year by year after year. ©ALTAX MARCH 2020 TIRANE - AL Keywords: Tax burden, tax, fee, region, tax rate, FDI, GINI, investment, tax freedom, Western Balkans, Albania, Kosovo JEL Classification: H20, H26 TERMS OF USE AND DISCLAIMER The analysis presented in the Tax burden in Albania, Kosovo and Western Balkans in 2020, is based on a methodology integrating the latest statistics from international organizations and national sources of statistics and finances. The methodology, developed in collaboration with leading experts and partners through a consultative process, is designed to support policymakers to identify relevant policies and practices. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of the ALTAX CENTER. Data in this Report is subject to change without notice. The terms cover well-defined, geographically economic areas. When this Report for which the ALTAX CENTER is the source is distributed or reproduced, it must appear accurately and be attributed to the ALTAX. This source attribution requirement is attached to any use of data and comments, whether obtained directly from the ALTAX or from another user. Users who make the Report Tax burden in Albania, Kosovo and Western Balkans in 2020 available to other users through any type of distribution or download agree to make reasonable efforts to communicate and promote compliance by their end users with these terms. Users who intend to sell the Report - Tax burden in Albania, Kosovo and Western Balkans in 2020, as a standalone product, or in part must first obtain the permission from the ALTAX Center ([email protected]). The document is available on the website - www.altax.al Tax Burden in Albania, Kosovo and Western Balkns in 2019 >>>>Tax Freedom Day in 2020 in Albania, Kosovo and Western Balkans 3 Acknowledgements (ENGLISH) ALTAX CENTER specially thanks the educational and legal staff for the work done in collecting data, processing them, as well as a dedicated thanks to the designer for the formatting of this publication. ALTAX is an Albanian think-tank initiative asisted by tax experts and fiscal policy analysts, aiming at a new approach to Albanian-European fiscal and economic policy. The primary goal is to promote education in taxation, help and assist the taxpayers and interested parties(students, field experts, civil servants) with the proper expertise. On the other side, the cooperation with the academics and fiscal experts helps to expand and create a comprehensive audience in help of increasing of fiscal capacities in Albania and Kosovo. One of our key goals is to achieve a more efficient and less complex tax system for all. Our comments and recommendations on tax issues are made solely in order to achieve this aim; we are an entirely apolitical organization. ALTAX represents the interest of taxpayer and is founded to help, increasing the knowledge and education about the implementation in the right way of fiscal policies and public finances management. We are organized and work based on the principle “Right from the start”. WE HELP YOU TO PAY TAXES! WE HELP YOU NOT TO PAY BRIBE FOR TAXES! WE BELIEVE IN SINLESS ADVISE! Konsiderata (ALBANIAN) Qendra ALTAX falënderon në mënyrë të veçantë stafin e edukimit dhe atë ligjor për punën e bërë në mbledhjen e të dhënave, përpunimin e tyre, si dhe një falënderim të dedikuar për dizajnerin për formatimin e bërë këtij publikimi. ALTAX është një nismë studiuesish dhe analistësh fiskalë shqiptarë me synimin e një qasje të re analize dhe diskutimi në ndihmë të politikës fiskale dhe ekonomike shqiptare me qasje drejt politikës fiskale evropiane. ALTAX është një qendër studimore fiskale dhe punon që të rritë mirëkuptimin e qeverisë dhe publikut për çështje të lidhura me ndershmërinë e sistemit ekonomik, fiskal ne shoqërinë civile ne Shqipëri, si dhe kryerjes së shërbimeve publike vendore dhe qendrore të duhura dhe të qëndrueshme. Një nga qëllimet tona kyçe është arritja e një sistemi tatimor më efikas dhe më pak kompleks për të gjithë. Komentet dhe rekomandimet tona për çështjet tatimore bëhen vetëm për të arritur këtë qëllim. Ne jemi një organizatë tërësisht apolitike. ALTAX përfaqëson interesat e taksapaguesve, si një qendër kërkimore të pavarur fiskale, në rolin e një komentatori të financave publike, politikës fiskale, ligjit tatimor, edukimit fiskal, politikave sociale dhe pabarazive sociale në shpërndarjen e mirëqenies duke vlerësuar zhvillimin e politikave me qëllim promovimin e zhvillimit në Shqipëri të krahasuara me vendet në rajon dhe botë. NE JU NDIHMOJMË TË PAGUANI TAKSAT! NE JU NDIHMOJMË TË MOS PAGUANI BAKSHISH PËR TAKSAT! NE BESOJMË NË KËSHILLIMIN PA MËKATE! If you want to send comments, or explanations, please contact us via email: [email protected] Tax Burden in Albania, Kosovo and Western Balkns in 2019 >>>>Tax Freedom Day in 2020 in Albania, Kosovo and Western Balkans 4 ABSTRACT (ENGLISH) This Annual Report on Tax burden is the main output of the monitoring process of the ALTAX 2020 Albanian Fiscal Studies Series. This report covers the period January 2019 to December 2019 and consists into 5 chapters. The thematic series of publications that are already a tradition about the debate of the tax burden in Albania and other countries of region as well, are presented by ALTAX Center again this year, with the lowest tax burden and highest tax burden indicators in 2019, for each region in Albania and Kosovo, which mean the classification for every of 12 albanian regions and the Saranda city in Albania, as well as 7 regions of Kosovo, which inlude 38 communes in total. The share of the tax burden is also presented in the comparison between the countries of the Western Balkans by making the classification for the highest burden and the lowest tax burden recorded in 2018 and compared with the previous year's rating. A special place of study also is the tax burden in Kosovo, which is published for the 8th time by ALTAX Center. Calculation of the share they have in relation to budget and domestic regional production is an indicator that aims to present disproportion between the regions in the two Albanian states, but also between the Balkan regions themselves, where a special part holds the seven Western Balkan countries. The Balkans are part of Europe, geographically surrounded by EU members. With the inclusion of the GINI index in the study is added a depth analysis abou the wealth being, including the interactive effect of fiscal burden, revenue distribution, and the use of taxes on spending from the budget. The purpose of presenting this study is to present important implications for the cities and countries involved in the study, since taxes, and fees are a key part of the tax burden and a source for enabling public services that impact on competitiveness and quality of life, economy and welfare of countries and cities.