Analysis of Albania’s Tax System

Analysis of Albanias Tax System INTRODUCTION Every one can make the question: â€Å"why do we have taxes?†.Practically we can say , that one democratic state can not exist without taxes, even if he does not operate just with taxes.Taxes and taxability are a necessity. The standard of living of a modern society demands it; governments must collect the revenues in order to provide the goods and services that their citizens need, want and demand. The principal sources of Albanian tax legislation are the Constitution, various laws and decrees. The Parliament is the prime taxing authority in Albania, while the Ministry of Finance is the executive branch, responsible for administration of the laws. There is an important difference between tax and taxability in Albania.Taxability is an obligated and irreversible payment in state budget which include administrative charges and penalties for the delays provided by law. They are obligated payments of different contributors used for general public services, in that wa y state can accomplish his duty. While tax is an obligated contribute to pay from one person who profits directly from public services. They are a type of compensation for special public services accomplished from state in advantage of citizen. Taxes are mostly resource of locale organs entries of state, city halls, communes . Taxes for public services which we pay for has the element of volition, wich can not happen in no case with taxability. In financial point of view the taxes role is little than taxability ,so the role and the importance of taxes in confronting expenses for the public services is more sensible in the local budget than in the national budget. The following project aims to treat with no details the types of taxes and taxability in the Republic of Albania,their importance and influence in the economy.Often the country’s financial authorities have been propagating that tax levels in Albania are among the lowest in the region so in another section we will sti ck to the comparative analysis of tax burden. We will try to compare it with Macedonia and Greece. This article is structured as follows: First, we will briefly review the types of taxes and taxabilities in Albania. Second we will try to analyse and compare their importances in economy of our country with Macedonia and Greece. Finally, chapter four provides a summary and the conclusions on the issues treated.    OVERVIEW ON TAX SYSTEM IN ALBANIA In the following section we will briefly review the classification of taxability and taxes in Albania.1 1 This section is based mainly on a summary of tax system in Albania presented by Financat (2006). 2.1 Taxes 2.1.1 National Taxes National Taxes cover 23% of the income that the state recieves from the taxes system,that is why they are considered very important to the Government’s budget.Among the main national taxes,we can mention Road Traffic Tax,Higher Education Tax and Registration fee for Poker Games, Casinos, for sport compe titions taking place at the racetrack.Road Traffix Taxes include taxes imposed by the Government for the use of imported vehicles ,also the old ones,for the fuel consumption etc.The universities and other Academies are charged with the collection of Higher Education Tax.These taxes are cashed not later than 30 days from the official date of the beginning of the school year, in any academic year.While the tax on registration of gambling, casinos for sportive races held in hippodromes is payable only once at the beginning of such activities and their registration.

Contemporary Social Policy and the Welfare of Children and their Essay

Contemporary Social Policy and the Welfare of Children and their Families in the UK - Essay Example Hence, just like in the past, according to Hodgson and Spours (1999), present-day ‘childhoods’ and contemporary children are marked by a political aspect. The history of child welfare policies in the UK can be described in terms of a steady and restricted intrusion into the family as a reaction to a nation’s evolving needs and perceptions. The acceptance of particular roles and duties by the state towards child welfare, specifically with regard to health and education, has become entrenched (Great Britain Department of Health, 2006). On the contrary, the more focused policies like those involved in the criminal justice system and in the protection of children have obliged to take action in response to certain issues and problems that seem critical then, issues which mainly concern particular families and communities (Hallet & Prout, 2003), while neglecting most families and communities. Hence, this essay will also analyse the effect of the modern children’s rights movement on social policy and law involving children. New Labour: The ‘Social Investment’ Approach The concept of ‘the social investment state’ has arisen as the Third Way ideology’s normative principle and a practical response to the problems and issues of the welfare state recognised by Third Way scholars and policymakers (Lewis & Surender, 2004). The practical response and normative principle are interlocked. The community and the child are viewed as symbols of the social investment state (Lewis & Surender, 2004). Particularly, the child assumes an iconic position. Yet, it has been argued by Hendrick (2005) that the social investment’s new... This essay analyses the effect of the modern children’s rights movement on social policy and law involving children. This paper stresses that the government, in relation to the problem of Child Abuse, formed the Every Child Matters agenda, aimed at enhancing the quality of child services, but particularly children at risk. In addition to having a common focus on self-sufficiency and choice, these policies and guidelines have another common feature: they all nearly entirely overlook the requirement for defenceless children to be safeguarded from abuse (Leira & Saraceno, 2008). Similarly, the Green and White papers on child care fall short in comprising any mentions of child protection plans This report makes a conclusion that the policy responses to the mounting concerns over the rights of children and granting children ‘expression’ or ‘voice’ could have the result, expected or otherwise, of expanding the importance of the individual obligation of children as well as the duties of their parents. In encouraging children and young people to become more accountable for their own behaviours, the punishments given by adults can be viewed to be even more repressing. Paradoxically, the expansion of the concept of children’s rights could have the outcome of soliciting children into dynamically controlling their own freedom and thus exposing them to a much more advanced kind of adult control, guidance, and monitoring.

Examination of benefits of using IT Software in value added elements Essay

Examination of benefits of using IT Software in value added elements in supplier procurement - Essay Example A shorter purchasing cycle to maintain lower inventory levels and respond more quickly to stock-outs is the core business value through e-procurement. Along with some strategical challenges on implementation, study observed standardization and internationalization of problems as few limitations of the technology integration with e-procurement. In the late 1990s, big corporations managed their supply chains with a combination of paper, faxes, e-mail, and proprietary electronic data interchange networks. But these systems provided opportunities for errors. Executives responsible for maintaining an unceasing flow of supplies to keep production lines running and distant field operations on schedule were at the mercy of primitive purchasing processes that were beyond their control. Though they could select from a host of qualified suppliers, they didnt have the most convenient ways to find the perfect supplier with exactly the right product at just the right price. Alternatively, it could take days or weeks to have the requisitions signed by executives who spend most of their time on the road. A critical pre-requisite for success in digital economy is the implementation of an integrated value chain that extends across - and beyond - the enterprise. The term "extended enterprise" represents a new concept that a company is made up not just of its employees, its board members, and executives, but also its business partners, its suppliers, and its customers. The notion of extended enterprise includes many different arrangements such as virtual integration, outsourcing, distribution agreements, collaborative marketing, R&D program partnerships, alliances, joint ventures, preferred suppliers, and customer partnership. Enterprises that have global operations or need to deal with a multitude of suppliers are finding that e-procurement has