Propozime të reja fiskale
New fiscal proposals

Summary/Abstract: One of the arguments that led Albanian actuality regarded the efficiency of revenue collection by the tax and customs authorities. Politics naturally intervened in this debate advertising and praising successes as regards revenue collection in one hand and on the deterioration and lack of professionalism on the other hand. Beyond the political controversy we need a cold and thoughtful analysis of the situation of the revenues collection efficiency highlighting their evolution during the last three years. A simple comparison of the percentage increase or decrease as regards a single tax or their sum can’t indicate a success or a failure in tax collection and in the function of reducing the informal economy. State revenues should be filtered by rising prices (inflation) and by the GDP growth reaching the first path towards the truth. The second step would be the discounting of purging data by the current price increase of GDP, without forgetting the expected effects of changes in fiscal packages. In this paper we analyzed income data Albanian State Budget for January-April during the 2012-2014 period. The ultimate result will indicate if during the last three years the efficiency in revenue collection in Albania grew or if is the informal economy that expanded its extent in this country. In addition to the new results will be proposed new indicators that will clearly show the results. This results may be published by the same institutions that now indicate the simple increasing or the decreasing of tax revenue.

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