Conference Title: International Conference in Business,Technology and Innovation 2013
Conference Title: UBT Publications
Contributing Editos: Prof. Albert Qarri, Prof. Ibrahim Krasniqi, Krenare Pireva, Evelina Bazini, Nita Abrashi
Co-Organizers: Ardian Emini, Vlora Aliu, Betim Gashi, Xhemajl Mehmeti, Kushtrim Dragusha, Murat Retkoceri, Kaltrina Bunjaku, Leonita Braha
Start Date: 2013-11-01
End Date: 2013-11-02
Venue, City, Country: : Hotel Bleart , Durres , Albania

Paper Title

The Development of the Tax System in Albania


Luciana Koprencka , Fioralba Velaj , Migena Petani


The history of human society is the history of living together in community. A developed country, where the rights and the freedom of individuals are respected, aims welfare, economic, educational cultural development, educational opportunities and health services for the entire community. There are different countries, which through their mechanisms, enable the distribution of wealth in an integrated way for all members. Development of the tax system in all countries where the economic and political responses. In Albania as a totalitarian society, through the tax system was intended total abolition of private property by changing the structure of income in favor of the state sector income. The tax system contained local and national system of taxes, which were mandatory defined by law, poured on the budget, in a certain amount the amount and period of time. Finances during socialism period were estimated as the most important levers of economic management. They rely on planning and centralization, provided only in terms of the way socialist production, in terms of the existence of socialist social property of the means of production. The democratic changes in the early 90’s brought a series of changing in the economic and financial system. The Reforms that were undertaken, in this period were both administrative and fiscal ones. They intended to build the foundations of a new financial system, which had to respond to rapid economic and financial changes. The transformation of the financial system, which began in July 1991, consisted in two types of reform: fiscal reform and administrative reform. Those reforms were made to create a new financial system, which had to answer to rapid economic changes that are happening. Changes in the amount of taxes and fees, are an important link, which governments aim to fulfill their mission.


fiscal policy, taxation, fiscal burden, income tax, value added tax, income tax