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Albanian budget performance, 1996 2016

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 through many sources of information, where data and information were crucified to verify accuracy. The statistics report and analysis has gone through the stages of (a) statistical survey, (b) aggregation of data, and (c) processing and analysis.
The main source is the data of the Fiscal Bulletin of the Ministry of Finance and Economy, and Fiscal Programs of Governments of 20 years. Other sources used are documents from the Institute of Statistics, Annual Reports of the Bank of Albania, Taxes, Customs and other central institutions, institutes and local and foreign organizations.
Views and comments from public finance experts, scholars and academic staff, or interested parties are welcomed to reach the most accurate assessment based on typical methodology and correct data. The study report is divided into three parts.
For comment on the report, you can contact altax@altax.com .
JEL codes: H20, H51, H54, H63, H71,
Keywords: labor taxes, capital taxes, fiscal productivity, Albania, taxes, VAT, budget incomes, public spending
The authors' electronic address: aurelaaliaj@altax.al and edigjokutaj@altax.al
The publication you can download HERE !

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Albanian budget performance, 1996 2016

  1. 1. Aurela Gjokutaj Eduart Gjokutaj ALBANIAN FISCAL PAPERS AFP-2018/02/02 - ALTAX Albanian Budget Performance 1996 - 2016
  2. 2. Law. Fiscal. Transparency www.altax.al Albanian Budget Performance 1996 - 2016 1 Albanian Budget Performance 1996 - 2016 ALTAX Center Fiscal Papers, No. 2018/02/02 www.altax.al altax@altax.com Date 15.02.2018 Tirana, Albania Fiscal statistical data from Albanian budget indicators 1996 -2016, as well as comments on their share, structure and impact on the economy and the well- being of citizens, according to the importance and level of governance
  3. 3. Law. Fiscal. Transparency www.altax.al Albanian Budget Performance 1996 - 2016 2 Albanian Budget Performance 1996 - 2016 Fiscal statistical data from budget indicators, as well as comments on the share, structure and impact of the economy according to the importance and level of government SUMMARY The Albanian Taxation Association (ALTAX) introduces this statistical paper with comments on government budget revenues, expenditures and investments made, enabling comparative performance in these two decades that summarize budget performance information. The data and comments presented in this text may serve for scholars and experts of the economy and public finances by drawing their conclusions when analyzing the performance of statistics over the last 20 years. This study describes progressive research by ALTAX experts and is published to receive comments and encourage debate. The purpose of presenting this paper helps achieve a fuller and clearer perception of fiscal performance by modeling spending and revenue, as well as to provide elaborate information for system analysis and in support of proposals for concrete, legislative interventions to improve the public finance system. This paper is prepared by ALTAX experts in the series of thematic fiscal summaries, with the aim to be as a source of discussion for all those interested or having an inseparable connection with the tax and public finances on the implementation of their practices. The author is © ALTAX Center and anyone who will use this text is required to mark the authorship as a reference in its publications. The document can be found on the website http://altax.al/al/publikime-te-altax If you have requests and altax@altax.al
  4. 4. Law. Fiscal. Transparency www.altax.al Albanian Budget Performance 1996 - 2016 3 © 2018 ALTAX FP-2018/02/02 This study describes the ongoing research by ALTAX experts and is published to receive comments and to encourage debate on the government budget, economy, investments, taxes and welfare of Albanian citizens for the period 1996 – 2016 Prepared and distributed by Aurela Gjokutaj, Eduart Gjokutaj Abstract 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 through many sources of information, where data and information were crucified to verify accuracy. The statistics report and analysis has gone through the stages of (a) statistical survey, (b) aggregation of data, and (c) processing and analysis. The main source is the data of the Fiscal Bulletin of the Ministry of Finance and Economy, and Fiscal Programs of Governments of 20 years. Other sources used are documents from the Institute of Statistics, Annual Reports of the Bank of Albania, Taxes, Customs and other central institutions, institutes and local and foreign organizations. Views and comments from public finance experts, scholars and academic staff, or interested parties are welcomed to reach the most accurate assessment based on typical methodology and correct data. The study report is divided into three parts. For comment on the report, you can contact altax@altax.com . JEL codes: H20, H51, H54, H63, H71, Keywords: labor taxes, capital taxes, fiscal productivity, Albania, taxes, VAT, budget incomes, public spending The authors' electronic address: aurelaaliaj@altax.al and edigjokutaj@altax.al The publication you can download HERE !
  5. 5. Law. Fiscal. Transparency www.altax.al Albanian Budget Performance 1996 - 2016 4 CONTENT Introduction Page 5 1. 1.1 Budget Revenues Gross Domestic Product. Inflation Budget revenues in Albania Page 7 Page 9 1.2 Budget revenues from tax and customs Page 10 1.3 Economic growth, inflation and budget revenues performance Page 14 1.4 Ratio of budget revenues and their subcategories to GDP Page 15 2. 2.1. Public expenditures Public expenditures according destination Page 17 Page 17 2.2. The administrative cost of the government budget Page 19 2.3. Share of public expenditures to GDP Page 20 2.4 Ratio of public expenditures to budget revenues Page 21 3. 3.1. Performance of fiscal basis Performance of budget revenues, according to the fiscal base Page 25 Page 25 3.2. The structure of revenues from taxes and customs and their tendencies Page 27 3.3. Share of taxes to GDP Page 29 Conclusions Page 31 ANNEX Page 33
  6. 6. Law. Fiscal. Transparency www.altax.al Albanian Budget Performance 1996 - 2016 5 INTRODUCTION The government budget shows the government's proposed revenues and expenditures for a financial year that passes by the legislature and is approved by the Albanian Assembly as calculated and presented by the Minister of Finance of the country. 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. Fiscal policies and fiscal administration can be considered as a combination of puzzle parts to complete the whole. The administration of tax obligations, built on the columns of procedures and rules through functional organization, has attempted in the last 10 years to approach the principles of good governance and in response to taxpayer requirements. Over the years, tax administration is less intrusive in business decision- making. Businesses and individuals have developed activities more independently and are more reluctant to make decisions about the administration. This analysis is worth introducing the allocation of budget items by destination, but also variance and analysis, as well as evaluating realistic results from budgeted values. Another goal is to give scholars practical skills in reconciling the budget revenues realized with the value spent by governments through variances in different items trying to conclude who has affected the budget deficit and how much it has been affected for the future. This text focuses on the use of performance measurement of the public budget. Based on a national analysis of government revenues and expenditures over 20 years, it is noted from the performance analysis for a range of budget items to look at the tax destination that each of the Albanian citizens pays in the budget.
  7. 7. Law. Fiscal. Transparency www.altax.al Albanian Budget Performance 1996 - 2016 6 Clarification of terms 1 Labor taxes The tax on wages and social and health insurance contributions 2 Capital taxes Profit tax, Personal Income Taxes (without wage tax), gambling tax and small business tax 3 Taxes on consume Value Added Tax, Excise tax and Custom duties. 4 Local taxes The Local taxes, and property taxes 5 National taxes The national taxes, the road tax (2002 - 2011) and the solidarity tax (1998 - 2008) 6 Non-tax budget revenues The revenues coming from receipts from budget institutions, fees collected from their services, and transfer of profit from the Bank of Albania 7 Social expenditures The budget expenditures for special funds and other expenditures (unemployment, economic assistance and compensation) 8 The administrative cost of budget The ratio between operating and administrative expenses with budget revenues 9 GDP Gross Domestic product 10 GTD General Taxation Directorate 11 GCD General Customs Directorate 12 VAT Value Added Tax 13 ST Sales tax
  8. 8. Law. Fiscal. Transparency www.altax.al Albanian Budget Performance 1996 - 2016 7 1. Budget Revenues Gross Domestic Product and Inflation rate Domestic production in Albania for the period 1996 - 2016 has an increase of 3.3 times1. GDP in 1996 was ALL 346.4 billion, and 20 years later it was added to the value of ALL 1.5 trillion. An increase in these macroeconomic dimensions comes from contributing to the economy of the construction sector, the services sector and the trade sector, where the difference comes from the decline of the share of the agricultural sector in the economy and the growth of the above sectors2. By comparing the value of GDP between the years that limit the period 1996 - 2006, the growth of domestic production is 2.5 times. If we make a comparison for the period 2006 to 2016, the domestic output growth is 70 percent. From the analysis of each of the decades of economic development, the economy has expanded with larger dimensions in the first decade (1996 - 2006). While in the second decade this development has shrunk by 3 times less due to a major deterioration mainly due to the lack of a clear model for implementation in the economy, but also due to the increased presence of political corruption and lack of investment public and private long-term for strengthening the technical and human capacities in the country. -20.0 -10.0 0.0 10.0 20.0 30.0 40.0 50.0 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 GDP AND INFLATIONPERFORMANCE, 19962016 ECONOMIC TRENDS INFLATION 1 2016 compared to 1996 2 http://www.instat.gov.al/al/publikime/librat/
  9. 9. Law. Fiscal. Transparency www.altax.al Albanian Budget Performance 1996 - 2016 8 The graph shows that in 1997, when GDP declined by 10.8%, inflation grew by 42.1%. This is a historical growth of inflation in the history of the Albanian state.
  10. 10. Law. Fiscal. Transparency www.altax.al Albanian Budget Performance 1996 - 2016 9 Box 1 Tax rates inAlbania,1993 -2017 in% 1 1993 1994 15, 20 ¹ 30, 40, 50 ³ 10, 15, 20, 25, 30 ⁴ 3, 5, 6, 8, 10 ⁵ 42.5 ⁶ NOthreshholdforsalestax Wage nontaxable if <ALL4.000 Tax onSmall businessassessedinvalorumforspecificeconomicactivities 2 1995 15, 20 30, 40, 50 5, 10, 15 ⁴ 3, 5, 6, 8, 10 45.9 ⁶ Wage nontaxable if <ALL7.000 3 1996 12.5 ² 30, 40, 50 3, 5, 10, 15, 20 ⁴ 3, 5, 6, 8, 10 45.9 VATintroduced ThreshholdforVATregistration,if turnover>ALL2million Wage nontaxable if <ALL10.000 4 1997 12.5, 20 ² 30, 40, 50 1, 2, 3, 5, 10, 15, 20, 25, 30 ⁴ 45.9 5 1998 20 30, 40, 50 0.5, 1, 2, 3, 5, 10, 15, 20, 25, 30 45.9 6 1999 20 30 ³ 0.5, 1, 2, 3, 5, 10, 15, 20, 25, 30 45.9 7 2000 20 25 ³ 0.5, 1, 2, 3, 5, 10, 15, 20, 25 ⁴ 45.9 Wage tax calculatedaccordingtoprogressive ratesandthreshholdamount ThreshholdforVATregistration,if turnover>ALL8million² 8 2001 20 30 0.5, 1, 2, 3, 5, 10, 15, 18, 20, 23, 25 ⁴ 45.9 9 2002 20 4, 5, 30 ³ 0.5, 1, 2, 3, 5, 10, 15, 18, 20, 23, 25 45.9, 41.9 ⁶ 10 2003 20 4, 5, 25 0.5, 1, 2, 3, 5, 10, 15, 18, 20, 23, 25 41.9 11 2004 20 3, 25 ³ 0.5, 1, 2, 3, 5, 10, 15, 25, 30 ⁴ 41.9 12 2005 20 1.5, 23 ³ 0.5, 1, 2, 3, 5, 10, 15, 20 ⁴ 41.9 13 2006 20 1.5, 20 0.5, 1, 2, 3, 5, 10, 15, 20 41.9, 32.9 ⁶ 14 2007 20 1.5, 20 10 ⁴ 32.9 15 2008 20 10 ³ 10 32.9 16 2009 20 10 10 32.9, 27.9 ⁶ ThreshholdforVATregistration,if turnover>ALL5million Minimumwage ALL18.000⁶ 17 2010 20 10 10 27.9 18 2011 10, 20 ² 10 10 27.9 19 2012 10, 20 10 10 27.9 20 2013 10, 20 10 10 27.9 21 2014 20 ² 15 13, 23 ⁴ 27.9 Abolitionof VATrate 10%,reducedformedicinesandhealthservice, startingfrom2015. Progressive wage tax rates 22 2015 20 ² 15 13, 23 27.9 NEWVATlawintroduced Abolishedthe Small Businesstax 23 2016 10, 20 15 13, 23 27.9 24 2017 6 ², 10, 20 15 13, 23 27.9 ReducedVATrate 6%fortourismaccomodation. ThreshholdforVATregistration,if turnover>ALL2million,startingfrom April,1st2018 Source: Assamble of Albania ¹Law7676,02.03.1993 ³Law7677,03.03.1993;Law8438,28.12.1998;Law8711,15.11.2000;Law8979,12.12.2002;Law9326,06.12.2004;Law9431,13.10.2005;Law9716,16.04.2007;Law9766,09.07.2007; ⁴Law7786,27.01.1994;Law7897,02.02.1995;Law8091,21.03.1996;PresidentDecree1673,20.12.1996;Law8438,28.12.1998;Law8711,15.11.2000;Law8841,11.12.2001;Law9766,09.07.2007;Law177/2013,28.12.2013 ⁵Law7679,03.03.1993 ⁶Law7703,11.05.1993;Law8889,25.04.2002;Law9600,27.07.2006;Law10070,05.02.2009;D.C.M.522,13.05.2009 TaxonSmall Business Social and Health Contribute CommentsandclarificationsNo Years ProfittaxSalesTax Value AddedTax Personal/Individual Income Tax ²Law7928,27.04.1995;Law8240,16.09.1997;Law10363,16.12.2010;Law182/2013,28.12.2013;Law92/2014,24.07.2014;Law71/2017,27.04.2017;D.C.M.36,17.01.1998;D.C.M.727,28.12.2000;D.C.M.953,28.12.2014; D.C.M.652,10.11.2017 ReducedVATrate 10%formedicinesandhealthservices ThreshholdforVATregistration,if turnover>ALL5million² Wage nontaxable if <ALL10.000 Wage nontaxable if <ALL14.000
  11. 11. Law. Fiscal. Transparency www.altax.al Albanian Budget Performance 1996 - 2016 10 References ALTAX, Dokumente Fiskale 2013, Analiza e treguesve buxhetorë për periudhën 1996 - 2012 Malgwi A Abdullahi, O. Unegbu Angus, Budget in Nigerian Public Sector: Need for Balanced Scorecard Perspective Ministria e Financave, Statistika Fiskale të Qeverisë, 2004 – 2008 Ministria e Financave, Treguesit e borxhit me instrumenta Financiare, 2007 Checherita Cristina, Rother Philipp, ECB, The impact of high and growing government debt on economic growth: an empirical investigation for the Euro area Kalaja Edlira, UT, Rëndësia e borxhit publik në ekonomi dhe vlerësimi I qëndrueshmërisë së tij: Rasti I Shqipërisë Banka e Shqipërisë, Raporti Vjetor 1996 – 2016 Qendra Shqiptare për Kërkime Ekonomike, Revista Ekonomia dhe Tranzicioni, 1997 Kadiu Dorina, UAMD, Roli i borxhit publik mbi rritjen ekonomike: Analizë empirike për rastin e Shqipërisë në vitet 1992 2012 Schaeffer Michael, WB, Public Sector Management Thematic Group, Framework for Effective Local Government Finance, 2005
  12. 12. Law. Fiscal. Transparency www.altax.al Albanian Budget Performance 1996 - 2016 11 Performance of Albanian Budget Analysis of budget indicators for the periods 1996 – 2016 ALTAX Center Fiscal Papers, No. 2018/02/02 www.altax.al altax@altax.com Date 15.02.2018 Tirana, Albania The Albanian Taxation Association (ALTAX) introduces this statistical paper with comments on government budget revenues, expenditures and investments made, enabling comparative performance in these two decades that summarize budget performance information. The data and comments presented in this text may serve for scholars and experts of the economy and public finances by drawing their conclusions when analyzing the performance of statistics over last 20 years

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