ARNAVUTLUK VERGİ SİSTEMİNDEKİ DÜZENLEMELERİN DOĞRUDAN YABANCI YATIRIMLAR ÜZERİNDEKİ ETKİSİ
THE EFFECT OF REGULATIONS IN THE ALBANIA TAX SYSTEM ON FOREIGN DIRECT INVESTMENTS
Author(s): Berna Hızarcı Beşer, Kevin HoxhaSubject(s): National Economy, Economic policy, Economic development, Financial Markets, Fiscal Politics / Budgeting
Published by: Bartın Üniversitesi, Sosyal Bilimler Enstitüsü
Keywords: Albanian Tax System; Flat Rate Taxation; Foreign Direct Investments;
Summary/Abstract: In this study, the current taxation policy of Albania, which tried to stand out with its policy of being the only tax-free country in 1976, and its effects on the economy are discussed. The first law on Foreign Investments No. 7764 was adopted in 1993, and in 2014, foreign investments were shown to be the main policy tool in ensuring economic growth. With Albania's adoption of a flat-rate tax system in 2008, it was aimed to increase foreign investments, especially to prevent financial evasion. In order to encourage foreign investors in Albania, the role and impact of the structure of the tax system, the reforms carried out and the decisions taken in attracting investments were examined. It has been determined that Albania's foreign direct investment stock is not at the desired level, but it is positively affected by taxes.
Journal: JOMELIPS-Journal of Management Economics Literature Islamic and Political Sciences
- Issue Year: 9/2024
- Issue No: 1
- Page Range: 17-45
- Page Count: 29
- Language: Turkish
