The concept of taxes in Albanian legislation
The concept of taxes in Albanian legislation the tax system in the Republic of Albania has had a continuous and stable development throughout the period of development of the Albanian state until the time in which we live. Conducting the study of this system is of great importance, not only in doctrinal terms, but above all in practical terms. It is of special importance to clarify the main concepts of the tax system in the Republic of Albania and then we will move on to a detailed analysis, set in time, of the development of this system in our country. In the function of our study, a time division of the analysis has been made, starting from the period of the creation of the Albanian state until today.
The analysis of the Albanian concept and history on taxes will serve to provide us with sufficient knowledge about the creation and development of the tax system of the Albanian state, especially during the period of the kingdom, in which this system is considered quite developed and modern. for the time . Finally, we will focus mainly on the period 1990-2014, a period during which Albanian legislation has largely adapted to what are called the acquits communicative.
By tax according to the Albanian legislation we mean any payment obligatory by law, made in favor of the state budget, natural or legal persons of a country, based on the income or property they have, in order to create the means of needed to finance public spending. By tax, we mean a mandatory payment in favor of the state budget or the budget of local government bodies, established by law and paid by any person who exercises a public right or benefits from a public service in the territory of the Republic of Albania. Everything the types of taxes that are applied in a country and that are related to each other with the help of which the economic policy goals of a country are realized constitute what is called the tax system. The tax system is an integral part of the financial system and the economic system as a whole.
Taxes and taxes constitute the main source of revenue in the state budget or in the budget of local government bodies and remain at the core of the entire Albanian tax system. In most cases the words “tax” and “tax” are used with the same meaning, however taxes are paid more on the basis of income or profits realized and goods consumed, while taxes are paid for various services provided by state authorities to citizens. of them.
The tax system in the Republic of Albania
The tax system in the Republic of Albania consists of a package of laws, regulations, instructions and tax agreements related to taxes and duties, on the manner and procedures of imposing these taxes and duties, their level, change and abolition of taxes, procedures of assessment and collection of tax liabilities, as well as forms and methods of tax control.
According to law no. 9920 dated 19.05.2008, On Tax Procedures in the Republic of Albania, Article 5, paragraph ë) “Tax” is the obligatory and non-refundable payment in the State Budget or in the budget of local government bodies, established by law and which is not is done in exchange for certain goods and services.
Taxes do not derive directly from state property or property rights over it, but they derive from the wealth and economic strength of private persons.
Two characteristics that distinguish the term tax are: Tax payments lack the condition of return and direct compensation. This means that, in the case of taxes, the one-to-one principle does not apply as it does to other payments (eg taxes). Taxes as a rule are “entry” without predetermination. In most general cases, the destination of the use of taxes is not determined. Taxes and taxes must meet four principles:
- The principle of legality, according to which the rules, values and ways of collecting taxes of all kinds must be fixed by law, ie to be voted in parliament
- The annual principle, according to which the parliament must give every year to the government the authorization of tax collection.
- The principle of equality, according to which the joint contribution should also be distributed among citizens due to their opportunities.
- The principle of need.
The most important division that is made to taxes is that in direct and indirect taxes. Direct taxes include those taxes that are calculated on income, profits, real estate and public services of specific natural and legal persons and should be paid to the state budget by them. Direct taxes hit income and wealth, and their fiscal burden cannot be delegated. In direct taxes we mention: income tax, profit tax, property tax, etc. Direct taxes and fees can be imposed proportionally (the same percentage for all contributors) or progressively (the percentage increases according to the amount taxed).
Indirect taxes are those that are included in the size of the price of various products, goods and services, and are paid as part of these prices by consumers and paid to the state budget by those persons who are sellers of products, goods and services. Indirect taxes affect consumption and expenditures, while their fiscal burden is delegated to the final consumer. In indirect taxes we mention: value added tax, customs tax, excise, etc. Taxes and levies in each country are grouped into national (central). Basic features of this tax They are:
- All income is taxed once.
- The tax rate is unified and local, starting from the authorities that set and collect them.