Some observations on the implementation of progressive and fl at taxes in the Albanian tax system

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  • Additional Information
    • Publication Information:
      IIPCCL, 2018.
    • Publication Date:
      2018
    • Collection:
      LCC:Social Sciences
      LCC:Business
    • Abstract:
      All taxes discourage something. Why not discourage bad things like pollution rather than good things like working or investment? – a well-known American economist Lawrence Summers has stated. But anyway, as Benjamin Franklin wrote in a 1789 “…in this world nothing can be said to be certain, except death and taxes”. In these circumstances, taxation is a phenomenon that no one can avoid, but anyway every system should follow the canons of taxation for efficient economic administration as well as for avoiding unnecessary hardships to those who have no capacity to pay. Adam Smith (1778) identified four famous canons of taxation that are important even nowadays: Equity: The sacrifice of all citizens must be equal; Certainty: The tax which each individual is bound to pay ought to be certain and not arbitrary; Convenience: A good taxation policy must be convenient for the tax payer; Economy: The cost of collecting tax should be the minimum; This paper aims the identification of effects of progressive and fl at tax implemented in Albania during last decade. This can be achieved by analyzing, personal income tax revenues and tax revenue, for three periods during 2010-2017. The analysis will consist in comparing budget revenues generating from personal income tax as part of total revenue, for periods before and aft er progressive tax implementation. From this we can find out if there are important differences and which is the trend. The analysis will be carried out through graphs and comparative analysis of time series of revenues from personal income tax as part of total revenue for above mentioned periods.
    • File Description:
      electronic resource
    • ISSN:
      2410-3918
      2410-8693
    • Relation:
      http://iipccl.org/wp-content/uploads/2018/07/36-44.pdf; https://doaj.org/toc/2410-3918; https://doaj.org/toc/2410-8693
    • Rights:
      Journal Licence: CC BY
    • Accession Number:
      edsdoj.1fa35713aff04da1b2f94f7026f71fd9
  • Citations
    • ABNT:
      IRMA GUGA. Some observations on the implementation of progressive and fl at taxes in the Albanian tax system. Academic Journal of Business, Administration, Law and Social Sciences, [s. l.], n. 2, p. 36, 2018. Disponível em: . Acesso em: 20 ago. 2019.
    • AMA:
      Irma Guga. Some observations on the implementation of progressive and fl at taxes in the Albanian tax system. Academic Journal of Business, Administration, Law and Social Sciences. 2018;(2):36. http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.1fa35713aff04da1b2f94f7026f71fd9&custid=s8280428. Accessed August 20, 2019.
    • APA:
      Irma Guga. (2018). Some observations on the implementation of progressive and fl at taxes in the Albanian tax system. Academic Journal of Business, Administration, Law and Social Sciences, (2), 36. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.1fa35713aff04da1b2f94f7026f71fd9&custid=s8280428
    • Chicago/Turabian: Author-Date:
      Irma Guga. 2018. “Some Observations on the Implementation of Progressive and Fl at Taxes in the Albanian Tax System.” Academic Journal of Business, Administration, Law and Social Sciences, no. 2: 36. http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.1fa35713aff04da1b2f94f7026f71fd9&custid=s8280428.
    • Harvard:
      Irma Guga (2018) ‘Some observations on the implementation of progressive and fl at taxes in the Albanian tax system’, Academic Journal of Business, Administration, Law and Social Sciences, (2), p. 36. Available at: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.1fa35713aff04da1b2f94f7026f71fd9&custid=s8280428 (Accessed: 20 August 2019).
    • Harvard: Australian:
      Irma Guga 2018, ‘Some observations on the implementation of progressive and fl at taxes in the Albanian tax system’, Academic Journal of Business, Administration, Law and Social Sciences, no. 2, p. 36, viewed 20 August 2019, .
    • MLA:
      Irma Guga. “Some Observations on the Implementation of Progressive and Fl at Taxes in the Albanian Tax System.” Academic Journal of Business, Administration, Law and Social Sciences, no. 2, 2018, p. 36. EBSCOhost, search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.1fa35713aff04da1b2f94f7026f71fd9&custid=s8280428.
    • Chicago/Turabian: Humanities:
      Irma Guga. “Some Observations on the Implementation of Progressive and Fl at Taxes in the Albanian Tax System.” Academic Journal of Business, Administration, Law and Social Sciences, no. 2 (2018): 36. http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.1fa35713aff04da1b2f94f7026f71fd9&custid=s8280428.
    • Vancouver/ICMJE:
      Irma Guga. Some observations on the implementation of progressive and fl at taxes in the Albanian tax system. Academic Journal of Business, Administration, Law and Social Sciences [Internet]. 2018 [cited 2019 Aug 20];(2):36. Available from: http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsdoj&AN=edsdoj.1fa35713aff04da1b2f94f7026f71fd9&custid=s8280428