Eduart Gjokutaj

• MSC
• Analyst at ALTAX

Tax gap (missed taxes) is a sum of money that misses from the state budget. The study comes as the product of experts of the AL-Tax Center that pointed to the tax gap evaluation, considered as a difference between taxes that should go into the state budget (theoretically) and the taxes and fees that are actually collected in fiscal year 2013. This...

The informal economy is highly heterogeneous and includes a wide variety of workers and different work situations, including workers working informally in formal enterprises, self-employed workers, agricultural workers, and domestic and care workers. This requires the necessity of adapting existing mechanisms to the situation of different groups of...

Ndikimi i një rritjeje të stokut të borxhit publik në nivelin real të PBB-së është përgjithësisht me efekt negativ dhe varion në varësi të karakteristikave të tjera themelore. Analiza e qëndrueshmërisë së borxhit publik konsiderohet si një element kyç në këtë punim, bazuar shumë edhe në mendimet dhe analizat e shprehura nga ekspertët e Fondit mone...

While ongoing analysis will shed light on why inflation has been so contagious, several factors are likely at play and continue to pose risks to inflation, which although declining in 2023 appears to have left the bitter effects of the exchange rate behind unbalanced exchange rate. While the Bank of Albania has increased interest rates over the pa...

In 2023, inflation, rising interest rates, low growth rates, unsystematic supply chain issues will be prominent as they were in 2022, especially during the first two quarters of the year. However, based on the surprises reserved by tourism, energy, as well as if the reform policies are more proactive and the strengthening of the regulatory framewor...

Në zbatim të projektit për monitorimin e performancës së qeverisjes vendore përmes auditit social, ekspertët e ALTAX dhe partnerët kanë evidentuar dhe analizuar për ti prezantua për qytetarët si Praktika të Mira. Në vitin 2022, bazuar në analizën e arritjeve vendore sipas zbatimit të Buxhetit 2022 dhe një viti më parë, por edhe duke parë se si kanë...

(Eng.) POLIFAKT's team of experts in the continuity of monitoring and confronting the political and governing program 2021-2025 has continued throughout the whole time with the collection, processing, analysis and filtering of achievements and failures to present in the framework of accountability based on the transparency of the performance of ful...

The Government Budget for 2023 should predict future revenues and expenses according to the citizen’s voice accompanied by the appropriate technical language from civil expertise. To put it simply, a budget that plans future savings and expenditures, as well as planned revenues and expenditures, according to political needs, but without reacting e...

The development of the agricultural and rural sector is and has been throughout the history of the Albanian governments of importance for the economy, employment, but also well-being for Albania, given that this large sector currently contributes 18.4% of the country's Gross Domestic Product and in the labor, market has a share of 36.1% of total em...

aporti i përvitshëm mbi barrën tatimore është studimi kryesor i procesit monitorues të serisë së Studimeve Fiskale shqiptare të ALTAX në 2022. Ky raport mbulon periudhën 2021 dhe është i përbërë në 4 kapituj. Në serinë e publikimeve, një traditë e krijuar për të dhjetin vit për analizën mbi barrën tatimore, QENDRA ALTAX prezanton edhe këtë vit, bar...

Hallkat e kushtueshme të zinxhirit të furnizimit në prodhimin bujqësor janë shfaqur si një pengesë kryesore për rimëkëmbjen ekonomike të sektorit. Kostot e rritura nga importi dhe kostot fiskale dhe rregullatore janë mbivendosur mbi inflacionin në këto produkte. Pikërisht ky moment dhe këto hallka të dobëta duhet të diskutohen për tu kthyer në çësh...

Efektet e luftës në ekonomi nga përvoja në dekada ka rezultuar përmbledhtazi se: 1. Borxhi publik dhe nivelet e taksave janë rritur gjatë shumicës së konflikteve; 2. Konsumi si përqindje e PBB-së është ulur gjatë shumicës së konflikteve; 3. Investimet si përqindje e PBB-së janë ulur gjatë shumicës së konflikteve; 4. Inflacioni është rritur gjatë os...

Interesi në diskutimin që bie analiza “Informaliteti në punësim dhe ndikimi nga liberalizimi i tregtisë” lidhet me punësimin në sektorin informal si (a) një alternativë ndaj papunësisë, dhe si (b) një konkurencë e pandershme në ekonomi nëpërmjet evazionit fiskal, mungesës së mbrojtjes sociale, si dhe uljes së produktivitetit dhe konkurueshmërisë së...

In the focus of this analysis is not iron-hand (autocratic) leadership, because is not this the debate in countries / organizations where this model of governance happens to be applied. Nor do we have to be obsessed and point the finger at who the autocrats are, as this is not new to us who willingly or unwillingly accept this leadership model. Wha...

this study, the ALTAX Centre presents the third-time effort to assess the level of the tax gap. In the third edition, as well as in the previous publication a particular part of study received appreciation for the tax gap in Kosovo. The gap estimate in this publication is presented, only for VAT including the two tax administration agencies in both...

The development of the agricultural and rural sector is and has been throughout the history of the Albanian governments of importance for the economy, employment, but also wellbeing for Albania, given that this large sector currently contributes 18.4% of the country’s Gross Domestic Product and in the labor, market has a share of 36.1% of total emp...

In the situation in which the country finds itself, having a fear of the fact that the "dry" fiscal seasons cannot finance all the reforms, likely all of these events could be used for further concentration of power around political and economic leadership. But how much can economic forecasts deteriorate? Can the budget problems that were already...

In the case, that the pandemic invaded our lives more than three months ago, Parliament had to set limits on emergency measures to ensure that they do not go further and last no longer than necessary. They should include in government decision-making respect for fundamental rights, the rule of law and democracy norms, and ensure a return to the hig...

Elections could be valuable to a wider range of leaders in a related model where they have the opportunity to utilize the information generated by elections as well as the citizens. For example, the incumbent could grant concessions to citizens upon observing poor results to ameliorate the revolutionary pressure. Further, the incumbent could take a...

In the context of analysis and discussions on the economic and financial situation Covid-19 a separate discussion is how will the situation be resolved after the sudden blockade of the economy? Effective multilateral cooperation between government-civil society-private sector is vital to the country's economic health and recovery. Where can we go...

Analiza e shkaqeve për rënien e peshën në të ardhurat tatimore për periudhën 2012-2019 Qasje dhe mendime për ndryshimin e status quo aktuale

Analiza e re TATIMPAGUESIT E MËDHENJ DHE KONTRIBUTI NË BARRËN FISKALE, 2012 – 2019, e publikuar nga ALTAX, bën një prezantim lidhur me debatin e pakët rreth politikës, zbatimit nga bizneset dhe administrimit të tatimpaguesve të mëdhenj në praktikën e përditshme. Në këtë analizë është bërë një përshkrim i performancës dhe historikut të përmbledhur...

A reading of the latest edition of Credit Suisse's Global Welfare Report for 2019, which is being published annually and with a history of over 20 years, shows that the Western Balkan countries, except Serbia, have a slight increase in the number of adults. Montenegro has seen a significant increase of 17.9% for the period 2014 to 2019. While Alba...

Theory and facts suggest that individuals and businesses, which the current system imposes with significant tax liabilities, lobby continuously how to benefit from favorable changes in tax legislation. The facts of all these years in the last two decades have shown that these changes rarely happen to serve a major economic purpose. They are propose...

Studies show that in addition to losing people's lives, the consequences are just as bad for the economy. Natural disasters such as earthquakes, floods, massive fires etc. inflict serious damage and so seem to be bad for the economy. Depending on the experience in different countries, the negative impact on economic indicators mostly occurs in the...

If we start from the initial effect of the reform, where lower tax rates will generate more economic growth and thus this expansion of the economy will begin to pay off itself by increasing the tax contribution to the budget, then this impact would be calculated correct. But when the government has little taxpayer support for this policy, then the...

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 2017, for each region in Albania and Kosovo, which mean the classification for every of 1...

The majority of democratic governments consider participating in national elections a right of citizenship, and also a citizen's civic responsibility. Historical legacies play a key role in the process of state-building and democratization. The WB6 countries have never had this historic chance to inherit a collective memory of a strong, well-govern...

Qendra ALTAX është një nismë studiuesish shqiptarë me synimin e një qasje të re në ndihmë të politikës fiskale dhe ekonomike shqiptare me qasje drejt politikës fiskale evropiane. Qëllimi kryesor është që të promovojë edukimin me sistemin fiskal dhe pershtatjen e tij sipas ambjentit ekonomik, të ndihmojë tatimpaguesit dhe palët e interesuara (studen...

Në serinë e publikimeve, një traditë e krijuar për të gjashtin vit për analizën mbi barrën fiskale, QENDRA ALTAX prezanton edhe këtë vit, barrën fiskale më të lartë dhe më të ulët, për secilin nga 12 qarqet dhe qytetin bregdetar të Sarandës në Shqipëri, si dhe për 7 rajonet që përfshijnë 31 komunat në Kosovë. Pesha e barrës fiskale paraqitet në stu...

Albania produced 910.000 metric of tons of crude oil in 2018 and 956,000 metric tons of crude oil in 2017, down about 5 percent compared to 2017 and about 47 percent less compared to the peak 2014 production of 1.36 million metric tons. The oil industry produces Albania’s second largest exports and employs more than 3,000 people. According to off...

Analiza e sektorit të industrisë nxjerrëse e parë nën optikën e zhvillimit të tregut të punës dhe formalizimit të tij përcillet në këtë studim me synimin për tu bërë një vlerë e shtuar për transparencë në debatin mbi formalizimin dhe forcimin e kulturës së dialogut midis punëdhënësit dhe punëmarrësit të përfaqësuar në organizata dhe institucione pu...

Thepartnershiptaxation regimetreatsapartnershipassimplyaconduit(ratherthan ataxable entity)throughwhichtheprofit(income)orloss ofthepartnershiparepassedontopartners,whowill report ittogetherwithotherprofits(income)orlosses ontheir incometaxreturns.Bydoing so,so-calleddoubletaxation(i.e.onetaxationattheentitylevelandanothertaxationatthepartnerlevel)...

With the fiscal performance analysis for the fiscal period 1996 - 2016, we aim to show whether the public expenditures have been able to meet the budget target of revenue collection according to the government's objectives, and whether progress is made towards achieving the goals politics of left and right governments. The study was conducted thr...

ALTAX is an Albanian think-tank initiative 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 hand, the cooperation with the academics and...

In a series of publications that have already become a tradition for the tax burden in Albania, as well as other publication on the tax gap, ALTAX Center presents this year, the fifth edition of the tax burden in Albania, in 2017, for each region in Albania, Kosovo region presenting the classification to lower the burden and the high tax burden, t...

Most importantly, to understand the politics ritual and the impact on the economy of the Balkan countries, where Albania is distinguished by its characteristic to create problems that are unrelated to reality (only the jubilation of leaders and justifications of a leadership involved in political and economic informality) is the actually situation...

ALTax Center (Albanian Taxation Center) present this document for the fourth time in Albania about the situation of tax burden collected by central and local tax authorities, by 12 regions based on the highest rank until to lowest rank of the ratio of tax burden. The other presentation is about the total tax rates in 2015 in Balkan countries, as we...

AL-Tax Center (Albanian Taxation Association) present in this document for the third time in country about the estimation of tax burden collected by central and local tax authorities, by 12 regions based on the highest rank until to lowest rank of the ratio of tax burden. The tax burden is comparable with regional countries ratios and biggest count...

Advocates of the low rate of tax on profits of activity and personal income tax, base their argument to the competition between neighboring countries with Albania in the race of absorbing as much as more foreign investment, and the effect on the level of employment in the country. Reducing corporate tax rates and personal income tax rate (including...

The history of the Albanian economy tells us that we were not aware clearly about the influencing factors (development and limits) to long-term economic growth. In some historical periods is confused current economic situation with the economic perception for the future.According to the annual report of the Bank of Albania, for the years 1980 to 19...

Tax gap (missed taxes) is a sum of money that misses from the state budget. The study comes as the product of experts of the AL-Tax Center, that pointed to the tax gap evaluation, considered as a difference between taxes that should go into the state budget (theoretically) and the taxes and fees that are actually collected in fiscal year 2011. This...