Harmonization of Value Added Tax in Albania and Countries of the Region: Challenges and Perspectives in the Context of European Integration
By: Henris Balliu and Erisa Xhixho
References
- Doing Business Report (2023). Tax Efficiency in the Region.
- European Commission (2023). Progress Report for Albania.
- EU Council Directive 2006/112/EC on VAT.
- General Directorate of Taxes (2022). VAT Manual.
- IMF (2022). Evaluation of VAT Refund Policies in Southeast Europe. Ministry of Finance of Albania (2023). Report on the effects of fiscalization. OECD (2023). Tax Administration in Western Balkans.
- OECD (2023). Taxation in Montenegro.
- Tax Administration of Serbia (2023). Annual Report on Tax Revenues.
- World Bank (2023). Report on Tax Evasion in Albania.
Language: English
Page range: 103 - 109
Published on: May 19, 2025
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
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© 2025 Henris Balliu, Erisa Xhixho, published by International Institute for Private, Commercial and Competition Law
This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 License.