Reformation of Tax Procedures along the European Integration Process

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Abstract

Approximation of the Albanian legislation with the acquis communautaire is accompanied by deep reforms and, consequently, by reforms of relations accompanying the relevant laws. In this context, one of the European Union recommendations for the Albanian government was the country’s tax reform. This reform was accompanied by the abrogation of Law no 8560, of 22 December 1999 “On Tax Procedures in the Republic of Albania” and the approval of the new Law No. 9920, of 19 May 2008 “On Tax Procedures in the Republic of Albania”. The purpose of this Law is to reduce informal economy and to improve the business climate in the country. By analyzing the legal amendments in this tax domain, we shall see reformation of tax procedures, evolution and the tax appeal process in Albania. By way of providing details on main issues, we shall focus on the benefits the changed tax procedures have yielded to the taxpayer and to the protection the law provides to the taxpayers against the illegal tax administration actions. Amongst the issues treated in this article is also the impact of such procedures in the fight against fiscal evasion.

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Democracy and Redistribution

Carles Boix (2003)

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Communication processes, public administration and performance evaluation

Arta Musaraj (2011)

Albanian efforts to fulfill European standards and norm in its Public Administration and service delivery, are becoming a research argument for academics and practitioners as well. Even if significant efforts have been made in this direction there is still a gap in analyzing the link between the communication process which creates and delivers the public service, effect of the used tools in service provision and delivery, the performance evaluation of this sector and the future of the sector itself affected by the intersection of these factors. This brings a great necessity to watch very close those evolutions, processes and the impacts they have in the Albanian social tissue. At the same time, it is very important to understand what streamline has been followed till now by micro and macro huge progresses which have affected the systems, the relations between pairs which not necessarily are being expressed in standards. There is no sustainable change or improvement, if they aren’t built at the cellular level, and when we talk about the state, institutions and citizens, the way they relate, if it is standardized or not by laws or procedures, it becomes the most important reading that we must do to understand the substratum of those progresses. Relations, communications and the future of the communicative situations between citizens and public operators including the public administration during the public service proceedings, indicate the quality and sustainability of Albanian evolutions in social view, as well as the forecasting we can do regarding their impact in the future. Tools by which strategies have been applied, seems to affect the process as well as affect pairs perception of fairness, justice and low conformity. This oblige us investigate about effects and impacts they have had during the service proceedings. We may judge the transparence’s perception related to how much equal citizens consider they are being treated by public operators, what’s its influence in trust climate, notably on the citizens trust towards public administration, whose salaries are being paid by public and who theoretically must carry over public interest. We may, as well, investigate the impact that this variable has had in the new dimension of accountability which is a strong indicator of the evolution of public administrations in Albania, showing how the way public services are being delivered and how much the public itself is actually ruling through a careful reading of the communications hold between them and public administrations.