TAX EVASION IN ALBANIAN ECONOMY AFTER ’90

Tanto, Viola (2016) TAX EVASION IN ALBANIAN ECONOMY AFTER ’90. In: International Conference on Economic and Social Studies, April, 21-22, Sarajevo.

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Abstract

Abstract: Albanian economy has gone through some difficult processes during different periods. For 45 years, it was a centrally planned economy, because of the dictatorial system. Albanian economy suffered a defeat during its adoption from centralized economy to a liberal economy. The main difficulty was the concentration of the Albanian economy in the cooperative system. In this type of system, all properties were owned by the state, there was no right of privatization. After ‘90 the identity of properties was returned. The banking sector, as one of the most important sectors of economy, was not having an appropriate development. Not only inflation would be the problem of the economy, but also the loss of trust for the deposit of money in the second level banks that could be opened, which would lead to the failure of the financial sector. An important factor which characterize the economy is the informality. This article seeks to explain the factors that influenced informality in economy, in specific, tax evasion. Tax evasion is an illegal action as it constitutes a deed where the person is breaching the provisions found in the Tax Procedures Law and Penal Code. This paper shall discuss such provisions in the Albanian legislation.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: International Conference on Economic and Social Sciences
Depositing User: Mrs. Emina Mekic
Date Deposited: 28 Sep 2016 11:32
Last Modified: 28 Sep 2016 11:32
URI: http://eprints.ibu.edu.ba/id/eprint/3337

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