Vol 3, No 1 (2015)
Internal Excise Tax in Albania - a Comparative Study of the Region
Armela Anamali, Elidiana Bashi, Arjeta Anamali
Abstract
We have chosen to treat this topic to get deeper knowledge in this field that has undergone numerous changes since its first time of application in Albania in 2012. From 2012 profound changes have occurred in the area of this kind of tax and at the status of Albanian integration to Europe. There have been created many opportunities for entities that trade in products that consistently pay the excise tax. This tax is considered one of the most important taxes that create high rate of income in the budget of the country. This is a tax paid from the customers for the luxury goods, they usually buy. Luxury goods are those kind of goods that are not, necessarily irreplaceable or necessary for every day lives of the persons. It is common that the excise tax is related to some behavior of the people, so it tries to stop some damaging phenomenons that are related to beverages, tobacco, coffee, etc. (Bundo, 2012). This study tries to conduct a research on a certain level trying to give an explanation to this specific tax. To this, the paper addresses theoretical and practical point of view, the comparison of some indicators applied in Albania compared to indicators of countries' of region.
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Keywords
Excise tax; Beverages; Tobacco; Coffee operators
Publication information
Volume 3, Issue 1
Year of Publication: 2015
ISSN: 1857 - 8721
Publisher: EDNOTERA
How to cite
Anamali, A., Bashi, E., Anamali, A.: Internal Excise Tax in Albania - a Comparative Study of the Region. Journal of Applied Economics and Business, Vol 3, No. 1, 27-38. (2015)