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Author
Gjoni Albana (Agricultural University of Tirana, Albania), Muça Etleva (Agricultural University of Tirana, Albania)
Title
Effects of the New Taxation System on Rural Households in Albania
Skutki nowego systemu podatkowego w wiejskich gospodarstwach domowych w Albanii
Source
Acta Scientiarum Polonorum. Oeconomia, 2022, R. 21, nr 4, s. 5-11, tab., bibliogr. 14 poz.
Keyword
System podatkowy, Gospodarstwa domowe, Wieś
Tax system, Households, Village
Note
JEL Classification: D18, E62, H21.
streszcz., summ.
Country
Albania
Albania
Abstract
Cel: System podatkowy jest kluczowym filarem ram koncepcyjnych projektowania i wdrażania polityki gospodarczej w Albanii. System ten, podlegający ciągłym zmianom i reformom, czasem nieskoordynowany lub bez kontynuacji, w niektórych przypadkach zawiera sprzeczne lub niejasne przepisy, które nie zapewniają trafnych decyzji dotyczących niektórych transakcji lub sytuacji. Zmiany przepisów prawa podatkowego i przepisów wykonawczych doprowadziły w ostatnim czasie do niezamierzonych błędów popełnianych przez albańskich podatników, co w większości przypadków znajduje odzwierciedlenie w małych przedsiębiorstwach lub wiejskich gospodarstwach domowych. Sytuacja jest bardziej skomplikowana na wsi, gdzie tylko 10-12% ogółu gospodarstw posiada numer identyfikacji podatkowej (NIPT). Głównym celem opracowania jest ocena wpływu zmian stawek podatkowych na dochody osobiste rolników.
Metodologia: W badaniu wykorzystano metodę badań opisowych, a także zebrano dane pierwotne w 100 wywiadach bezpośrednich z rolnikami. Przeprowadzona analiza danych umożliwiła sformułowanie wniosków.
Wyniki: Z badań wynika, że stawka podatku dochodowego zmieniała się wielokrotnie w ciągu dekady, a zmiana ta nie sprzyjała rolnikom. (abstrakt oryginalny)

Aim: The tax system is a key pillar of the conceptual framework for the design and implementation of economic policies in Albania. This system, being constantly subject to changes and reforms, sometimes uncoordinated or without follow-up, in certain cases contains contradictory or unclear provisions that do not provide accurate decisions on certain transactions or situations. Changes in tax law provisions and enforcement regulations have recently resulted in unintentional errors by Albanian taxpayers, which are reflected in most cases in small businesses or rural households. The situation is more complicated in rural areas since only 10-12% of the total number of farms are equipped with a Tax Identification Number (NIPT). The main objective of this study is to assess the effects of changing tax rates on the personal in-come of farmers.
Methodology: To carry out this study, the descriptive study research method was used, and primary data were collected through 100 interviews with farmers, and also secondary data were sta-tistically performed as well as analysed with the aim of making conclusions.
Results: Findings show that the new income tax rate has changed many times in a decade, and this change has not positively helped farmers.
Conclusions: Tax rates have changed irregularly and without a well-studied long-term policy. This must be improved quickly so as not to discourage farmers from following through with their activity and business in Albania. (original abstract)
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Bibliography
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ISSN
1644-0757
Language
eng
URI / DOI
http://dx.doi.org/10.22630/ASPE.2022.21.4.13
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