THE EFFECT OF REGULATIONS IN THE ALBANIA TAX SYSTEM ON FOREIGN DIRECT INVESTMENTS

Berna Hızarcı Beşer; Kevin Hoxha

Article Details

THE EFFECT OF REGULATIONS IN THE ALBANIA TAX SYSTEM ON FOREIGN DIRECT INVESTMENTS

Authors:

Berna Hızarcı Beşer | Kevin Hoxha

Publisher:

Bartin University

Main Topics:

Maliye Politikası

Journal:

Yönetim Ekonomi Edebiyat İslami ve Politik Bilimler Dergisi Vol.9 Issue 1, pp.17-45

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001322185

pISSN:

2547-9512

Keywords:

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 Albanias 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 Albanias foreign direct investment stock is not at the desired level, but it is positively affected by taxes.

 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 Albanias 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 Albanias foreign direct investment stock is not at the desired level, but it is positively affected by taxes.

 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 Albanias 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 Albanias foreign direct investment stock is not at the desired level, but it is positively affected by taxes.

 Bu çalışmada 1976 yılında vergisiz tek ülke olma politkası ile öne çıkmaya çalışan Arnavutlukun bugünkü mevcut vergileme politikası ve ekonomiye olan etkileri ele alınmıştır. 1993 yılında 7764 Sayılı Yabancı Yatırımlar Hakkında ilk yasa kabul edilmiş ve 2014 yılında ekonomik büyümenin sağlanmasında temel politika aracı olarak yabancı yatırımların ülkeye gelmesi gösterilmiştir. Arnavutlukun 2008 yılında düz oranlı vergi sistemine benimsemesi ile mali kaçakçılığın önüne geçilmesi başta olmak üzere yabancı yatırımların artırılması hedeflenmiştir. Arnavutlukta yabancı yatırımcıları teşvik etmek için vergi sisteminin yapısının, gerçekleştirilen reformlar ve alınan kararların yatırımları çekmede rolü ve etkisi incelenmiştir. Arnavutlukun doğrudan yabancı yatırım stokunun istenen düzeyde olmadığı ancak vergilerden olumlu etkilendiği tespit edilmiştir.

Article Details

THE EFFECT OF REGULATIONS IN THE ALBANIA TAX SYSTEM ON FOREIGN DIRECT INVESTMENTS

Authors:

Berna Hızarcı Beşer | Kevin Hoxha

Publisher:

Bartin University

Main Topics:

Maliye Politikası

Journal:

Yönetim Ekonomi Edebiyat İslami ve Politik Bilimler Dergisi Vol.9 Issue 1, pp.17-45

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001322185

pISSN:

2547-9512

Albanian Tax System

Flat Rate Taxation

Foreign Direct İnvestmentArnavutluk vergi sistemi

düz oranlı vergileme

doğrudan yabancı yatırımlar

Issues

Article Details

THE EFFECT OF REGULATIONS IN THE ALBANIA TAX SYSTEM ON FOREIGN DIRECT INVESTMENTS

Authors: Berna Hızarcı Beşer | Kevin Hoxha

Publisher: Bartin University

Main Topics: Maliye Politikası

Journal: Yönetim Ekonomi Edebiyat İslami ve Politik Bilimler Dergisi Vol.9 Issue 1, pp.17-45

Document Type: Article

Publication Date: 6/2024

Document Language: Turkish

Document ID (Org No.): 2001322185

pISSN: 2547-9512

Albanian Tax System

Flat Rate Taxation

Foreign Direct İnvestmentArnavutluk vergi sistemi

düz oranlı vergileme

doğrudan yabancı yatırımlar

Issues

Authors:

Berna Hızarcı Beşer | Kevin Hoxha

Publisher:

Bartin University

Main Topics:

Maliye Politikası

Journal:

Yönetim Ekonomi Edebiyat İslami ve Politik Bilimler Dergisi Vol.9 Issue 1, pp.17-45

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001322185

pISSN:

2547-9512