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Tax Avoidance in Albania
ISSN 2411-9571 (Print) European Journal of Economics September – December 2020 ISSN 2411-4073 (online) and Business Studies Volume 3, Issue 3 Tax Avoidance in Albania Viola Tanto PhD Candidate in Tax Law, European University of Tirana Abstract This paper was written in order of the reforming of the tax system’s framework. Analysing phenomena such as tax evasion, tax avoidance, the use of legal loopholes to reduce tax liability in Albania was very challenged. In this paper is analysed also some other jurisdictions, which have served as a reference model for the reform of Albanian legislation, such as the Italian one and the legislation of the European Union. Recently, we were witnesses of a significant increase, in the quantitative and qualitative level, of tax evasion and tax avoidance. Often, the "battle" between the taxpayer and the contributor in bad faith is based on the probative power (burden of proof) of the elements of the transaction which must be verified by the tax administration. Even more often, this fight takes place over the basis of the correct interpretation of legal norms. Evasion is leaving more and more room for refined avoidance. Avoidance is no longer just the prerogative of big companies, corporations or powerful business groups, but it is turned into an ordinary management instrument for small and medium enterprises, even in special cases, even for natural persons. The paper analyses problems such as: basic and key aspects of tax evasion, by distinguishing with other concepts of tax law, such as tax planning and tax evasion, which are the forms of identifying tax evasion/avoidance, the meaning of the doctrine of abuse right. -
Civil War 1968-1970
Copyright by Roy Samuel Doron 2011 The Dissertation Committee for Roy Samuel Doron Certifies that this is the approved version of the following dissertation: Forging a Nation while losing a Country: Igbo Nationalism, Ethnicity and Propaganda in the Nigerian Civil War 1968-1970 Committee: Toyin Falola, Supervisor Okpeh Okpeh Catherine Boone Juliet Walker H.W. Brands Forging a Nation while losing a Country: Igbo Nationalism, Ethnicity and Propaganda in the Nigerian Civil War 1968-1970 by Roy Samuel Doron B.A.; M.A. Dissertation Presented to the Faculty of the Graduate School of The University of Texas at Austin in Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy The University of Texas at Austin August 2011 Forging a Nation while losing a Country: Igbo Nationalism, Ethnicity and Propaganda in the Nigerian Civil War 1968-1970 Roy Samuel Doron, PhD The University of Texas at Austin, 2011 Supervisor: Toyin Falola This project looks at the ways the Biafran Government maintained their war machine in spite of the hopeless situation that emerged in the summer of 1968. Ojukwu’s government looked certain to topple at the beginning of the summer of 1968, yet Biafra held on and did not capitulate until nearly two years later, on 15 January 1970. The Ojukwu regime found itself in a serious predicament; how to maintain support for a war that was increasingly costly to the Igbo people, both in military terms and in the menacing face of the starvation of the civilian population. Further, the Biafran government had to not only mobilize a global public opinion campaign against the “genocidal” campaign waged against them, but also convince the world that the only option for Igbo survival was an independent Biafra. -
Obi Patience Igwara ETHNICITY, NATIONALISM and NATION
Obi Patience Igwara ETHNICITY, NATIONALISM AND NATION-BUILDING IN NIGERIA, 1970-1992 Submitted for examination for the degree of Ph.D. London School of Economics and Political Science University of London 1993 UMI Number: U615538 All rights reserved INFORMATION TO ALL USERS The quality of this reproduction is dependent upon the quality of the copy submitted. In the unlikely event that the author did not send a complete manuscript and there are missing pages, these will be noted. Also, if material had to be removed, a note will indicate the deletion. Dissertation Publishing UMI U615538 Published by ProQuest LLC 2014. Copyright in the Dissertation held by the Author. Microform Edition © ProQuest LLC. All rights reserved. This work is protected against unauthorized copying under Title 17, United States Code. ProQuest LLC 789 East Eisenhower Parkway P.O. Box 1346 Ann Arbor, Ml 48106-1346 V - x \ - 1^0 r La 2 ABSTRACT This dissertation explores the relationship between ethnicity and nation-building and nationalism in Nigeria. It is argued that ethnicity is not necessarily incompatible with nationalism and nation-building. Ethnicity and nationalism both play a role in nation-state formation. They are each functional to political stability and, therefore, to civil peace and to the ability of individual Nigerians to pursue their non-political goals. Ethnicity is functional to political stability because it provides the basis for political socialization and for popular allegiance to political actors. It provides the framework within which patronage is institutionalized and related to traditional forms of welfare within a state which is itself unable to provide such benefits to its subjects. -
Albania Environmental Performance Reviews
Albania Environmental Performance Reviews Third Review ECE/CEP/183 UNITED NATIONS ECONOMIC COMMISSION FOR EUROPE ENVIRONMENTAL PERFORMANCE REVIEWS ALBANIA Third Review UNITED NATIONS New York and Geneva, 2018 Environmental Performance Reviews Series No. 47 NOTE Symbols of United Nations documents are composed of capital letters combined with figures. Mention of such a symbol indicates a reference to a United Nations document. The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area, or of its authorities, or concerning the delimitation of its frontiers or boundaries. In particular, the boundaries shown on the maps do not imply official endorsement or acceptance by the United Nations. The United Nations issued the second Environmental Performance Review of Albania (Environmental Performance Reviews Series No. 36) in 2012. This volume is issued in English only. Information cut-off date: 16 November 2017. ECE Information Unit Tel.: +41 (0)22 917 44 44 Palais des Nations Fax: +41 (0)22 917 05 05 CH-1211 Geneva 10 Email: [email protected] Switzerland Website: http://www.unece.org ECE/CEP/183 UNITED NATIONS PUBLICATION Sales No.: E.18.II.E.20 ISBN: 978-92-1-117167-9 eISBN: 978-92-1-045180-2 ISSN 1020–4563 iii Foreword The United Nations Economic Commission for Europe (ECE) Environmental Performance Review (EPR) Programme provides assistance to member States by regularly assessing their environmental performance. Countries then take steps to improve their environmental management, integrate environmental considerations into economic sectors, increase the availability of information to the public and promote information exchange with other countries on policies and experiences. -
Contemporary Igbo Nationalism and the Crisis of Self-Determination In
CODESRIA 12th General Assembly Governing the African Public Sphere 12e Assemblée générale Administrer l’espace public africain 12a Assembleia Geral Governar o Espaço Público Africano ةيعمجلا ةيمومعلا ةيناثلا رشع ﺣﻜﻢ اﻟﻔﻀﺎء اﻟﻌﺎم اﻹﻓﺮﻳﻘﻰ Contemporary Igbo Nationalism and the Crisis of Self‐ Determination in the Nigerian Public Sphere Godwin Onuoha Graduate School Society and Culture in Motion Martin Luther University, 07-11/12/2008 Yaoundé, Cameroun Introduction One recurrent feature of politics in recent times is the demand of various ethnic nationalities to be politically recognised and affirmed as distinct identities in a plural society. This politics of recognition, which takes the form of ‘nationalism’ or ‘ethno- nationalism’,* has gained momentum with the resurgence of nationalist claims on a global scale. As an outcome of shifting political, social and economic contexts globally, nationalist identities are constantly emerging, re-created and re-defined as groups negotiate their identities and interests in the quest for self-determination. While these tendencies pose grave challenges to the security and sovereignty of the nation-states in which they occur, in some quarters they are positively viewed as legitimate movements for minority rights and self-determination. This is reflected in the manner in which global developments and the crisis of the post-colonial African state opens up the state for interrogation and continues to shape nationalist resurgence and the quest for self- determination. The dominant phenomenon in post-colonial Africa states involves the clash between a homogenizing (Western style) nation-state project characterized by the unresolved crisis of state ownership and contested citizenship on the one hand; and one that advocates a national unity project that upholds the rich multiplicity of plural identities based on negotiation, equity, popular sovereignty, local autonomy, and equal access to power and resources on the other hand. -
Harnischfeger Igbo Nationalism & Biafra Long Paper
Igbo Nationalism and Biafra Johannes Harnischfeger, Frankfurt Content 0. Foreword .................................................................... 3 1. Introduction 1.1 The War and its Legacy ....................................... 8 1.2 Trapped in Nigeria.............................................. 13 1.2 Nationalism, Religion, and Global Identities....... 17 2. Patterns of Ethnic and Regional Conflicts 2.1 Early Nationalism ............................................... 23 2.2 The Road to Secession ...................................... 31 3. The Defeat of Biafra 3.1 Left Alone ........................................................... 38 3.2 After the War ...................................................... 44 4. Global Identities and Religion 4.1 9/11 in Nigeria .................................................... 52 4.2 Christian Solidarity ............................................. 59 5. Nationalist Organisations 5.1 Igbo Presidency or Secession............................ 64 2 5.2 Internal Divisions ................................................ 70 6. Defining Igboness 6.1 Reaching for the Stars........................................ 74 6.2 Secular and Religious Nationalism..................... 81 7. A Secular, Afrocentric Vision 7.1 A Community of Suffering .................................. 86 7.2 Roots .................................................................. 91 7.3 Modernism.......................................................... 97 8. The Covenant with God 8.1 In Exile............................................................. -
Solusi University Research Journal Issn: 2312
SURJ SOLUSI UNIVERSITY RESEARCH JOURNAL ISSN: 2312 - 9174 Volume 11 June 2017 All rights reserved. No part of this publication may be reproduced without the prior permission of the authors First Published in 2000 Solusi University Bulawayo, Zimbabwe ISSN: 2312 - 9174 i EDITORIAL BOARD Editor – in – Chief Professor S. A. Awoniyi Editors Mrs. S. Makamure Dr. S. Masuku Mrs. S. Muchemwa Advisor Dr. Caezar F. Idaosos Pro Vice Chancellor ISSN: 2312 – 9174 ii MESSAGE FROM THE EDITORIAL BOARD I have the pleasure to welcome readers both academicians and non-academicians to the 11th Volume of the Solusi University Research Journal (SURJ). It is unquestionable fact that our Journal has progressed and given a distinguished recognition amongst the local, regional and international academics as could be attested to by the wide variety of highly enlightening and well – researched articles on our list in this edition. In the academic world the benefits of research can never be over-emphasized or under estimated. Man is driven to research in an attempt to solve problems that face his society and as a result the dissemination of research findings is of paramount importance. The Solusi University motto is ―We Serve‖, so we are here to serve you. This journal is multidisciplinary in nature, thereby providing ample opportunity for the dissemination of diverse research outputs. I would like to use this medium to congratulate all the contributors whose articles have appeared in this edition after going through all the rigours of peer review, corrections and editing. The Peer Reviewers whose effort went into improving the quality of the journal deserve to be commended. -
National Study - Albania
Accelerating Progress on Effective Tobacco Tax Policies in Low- and Middle-Income Countries National Study - Albania Economics of Tobacco and Tobacco Taxation Authors Klodjan Rama, Aida Gjika, Dr. Edvin Zhllima, Drini Imami . DEVELOPMENT SOLUTIONS ASSOCIATES (DSA) 2018 Contents Executive Summary 3 1. Introduction 5 2. Supply of tobacco products 7 3. Demand for tobacco products 11 4. Tobacco taxation and pricing policies 13 4.1. Policy framework for tobacco control 13 4.1.1. Tobacco control measures 15 4.2. Relevant legislation for tobacco control 15 4.2.1 Laws on tobacco control 15 4.2.2. Laws on tobacco excise 17 4.2.2.1. Tobacco tax structure 21 4.2.2.2. Tobacco tax revenues 24 5. Elasticity of tobacco products 27 5.1 Estimation of the price elasticity using the macro data 27 5.2. Estimation of the price elasticity using the micro data 28 6. Summary and recommendations 29 Annex 1: Policy Dialogue 31 Annex 2: Summary of Tobacco Control Measures 32 Page I 2 National Study on Economic of Tobacco and Tobacco Taxation - ALBANIA Executive Summary Albania has one of the highest tobacco consumption prevalences in the region (WHO, 2016). According to the WHO, the number of tobacco smokers is 683,440, dominated by male consumers. The smoking prevalence by gender is 51.2% for males and 7.6% for females. Smokers account for 29% of the adult population, with a mean number of cigarettes smoked per day per smoker at about 18.7 (as of 2012). This figure is lower as compared to 2005, when the mean number of cigarettes smoked per day per smoker was 20.7. -
Dissertation-Full Final Rackham Edit
STATE, LAW, AND REVOLUTION: AGRARIAN POWER AND THE NATIONAL STATE IN ALBANIA, 1850-1945 by Besnik Pula A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy (Sociology) in the University of Michigan 2011 Doctoral Committee: Professor George P. Steinmetz, Chair Professor Howard A. Kimeldorf Professor Margaret R. Somers Professor Ronald Grigor Suny Professor Michael D. Kennedy, Brown University © Besnik Pula 2011 DEDICATION To my wife, Shpresa. ii ACKNOWLEDGEMENTS As I ponder all the individuals that have had a role in making this dissertation see the light of day, I realize how difficult it is to properly recount the numerous ways and uncountable acts, large and small, with which others have shaped, supported, and directly or indirectly helped me arrive at this finished product. I was extremely fortunate to have had a group of exceptional historical social scientists as members of my committee, whose support carried me from my early days as a graduate student at Michigan through the years of research and writing of this dissertation. All these individuals have made tremendous efforts in giving me the best training a rookie graduate student in sociology can get. I can only hope to live up to the high standards they have set. My principal advisor, George Steinmetz, has played an enormous intellectual and mentoring role not only during the research and writing of this dissertation, but during my entire graduate career. George was patient enough to stick with me as I scrapped my original dissertation topic to end up working on the one here. -
Utilizing Gis to Support Municipal Tax Collection Planning and Local Governance Project (Plgp) in Albania
UTILIZING GIS TO SUPPORT MUNICIPAL TAX COLLECTION PLANNING AND LOCAL GOVERNANCE PROJECT (PLGP) IN ALBANIA MAY 2015 This publication was produced for review by the United States Agency for International Development. It was prepared by Tetra Tech. This publication was produced for review by the United States Agency for International Development by Tetra Tech, through USAID Contract Number AID-182-C-12-00001, Planning and Local Governance Project (PLGP) in Albania. Author: Emiko Guthe, Geospatial Technologies Unit, Tetra Tech This report was prepared by: Tetra Tech 159 Bank Street, Suite 300 Burlington, Vermont 05401 USA Telephone: (802) 495-0282 Fax: (802) 658-4247 E-Mail: [email protected] Tetra Tech Contacts: Kevin McLaughlin, Senior Technical Advisor/Manager Tel: (802) 495-0282 Email: [email protected] Don Cuizon, Project Manager Tel: (802) 495-0282 Email: [email protected] UTILIZING GIS TO SUPPORT MUNICIPAL TAX COLLECTION PLANNING AND LOCAL GOVERNANCE PROJECT (PLGP) IN ALBANIA MAY 2015 DISCLAIMER The author’s views expressed in this publication do not necessarily reflect the views of the United States Agency for International Development or the United States Government. ALBANIA PLGP: UTILIZING GIS TO SUPPORT MUNICIPAL TAX COLLECTION i CONTENTS ACRONYMS .................................................................................................................. III EXECUTIVE SUMMARY ................................................................................................ 1 1.0 LEGAL -
Local Knowledge on Plants and Domestic Remedies in the Mountain Villages of Peshkopia (Eastern Albania)
J. Mt. Sci. (2014) 11(1): 180-194 e-mail: [email protected] http://jms.imde.ac.cn DOI: 10.1007/s11629-013-2651-3 Local Knowledge on Plants and Domestic Remedies in the Mountain Villages of Peshkopia (Eastern Albania) Andrea PIERONI1*, Anely NEDELCHEVA2, Avni HAJDARI3, Behxhet MUSTAFA3, Bruno SCALTRITI1, Kevin CIANFAGLIONE4, Cassandra L. QUAVE5 1 University of Gastronomic Sciences, Piazza Vittorio Emanuele 9, Pollenzo (Cuneo) I-12042, Italy 2 Department of Botany, University of Sofia, Blv. Dragan Tzankov, Sofia 1164, Bulgaria 3 Department of Biology, University of Prishtina “Hasan Prishtina”, Mother Teresa Str., Prishtinë 10000, Republic of Kosovo 4 School of Biosciences and Veterinary Medicine, University of Camerino, Via Pontoni 5, Camerino (Macerata) I-62032, Italy 5 Center for the Study of Human Health, Emory University, 550 Asbury Circle, Candler Library 107E, Atlanta, GA 30322, USA *Corresponding author, e-mail: [email protected]; Tel: +39 0172 458575; Fax: +39 0172 458500 Citation: Pieroni A, Nedelcheva A, Hajdari A, et al. (2014) Local knowledge on plants and domestic remedies in the mountain villages of Peshkopia (Eastern Albania). Journal of Mountain Science 11(1). DOI: 10.1007/s11629-013-2651-3 © Science Press and Institute of Mountain Hazards and Environment, CAS and Springer-Verlag Berlin Heidelberg 2014 Abstract: Ethnobotanical studies in the Balkans are unsustainable exploitation of certain taxa (i.e. Orchis crucial for fostering sustainable rural development in and Gentiana spp.) and presents some important the region and also for investigating the dynamics of conservation challenges. Appropriate development change of Traditional Ecological Knowledge (TEK), and environmental educational frameworks should which has broad-sweeping implications for future aim to reconnect local people to the perception of biodiversity conservation efforts. -
Analyzing Mathematics High School State Examinations in Albania in the 1970S and 2006-2015: Two Decades, Two Historical Periods
Analyzing Mathematics High School State Examinations in Albania in the 1970s and 2006-2015: Two Decades, Two Historical Periods Bukurie Gjoci Submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy under the Executive Committee of the Graduate School of Arts and Sciences COLUMBIA UNIVERSITY 2017 © 2017 Bukurie Gjoci All rights reserved ABSTRACT Analyzing Mathematics High School State Examinations in Albania in the 1970s and 2006-2015: Two Decades, Two Historical Periods Bukurie Gjoci This dissertation is devoted to the history of the Albanian system of education in general, its mathematics education program in particular, and, specifically, the Albanian high school mathematics assessment. Historical in terms of its research methodology, and mathematical-pedagogical in terms of the objects of the study, this research explores and compares the Albanian high school mathematics graduate examinations during 1970s and 2006 – 2015: two decades during two different historical periods. It analyzes the general structure of the examinations, their mathematical task design, and the history of their changes under the influence of political and social processes. The units of analysis here are the questions of each examination, which are examined both individually and in context as part of the examination, investigating the examinations’ topic coverage and comparing the latter to the intended national curriculum. This study was based on multiple primary sources, including documents from the Albanian Ministry of Education, the Central State Archive of the Republic of Albania, the Internet archive (http://www.arsimi.gov.al), memoirs of former teachers, high school textbooks during the respective years, and other sources.