Harmonization of Value Added Tax in Albania and Countries of the Region: Challenges and Perspectives in the Context of European Integration

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Open Access

|May 2025

References

Doing Business Report (2023). Tax Efficiency in the Region.
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European Commission (2023). Progress Report for Albania.
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EU Council Directive 2006/112/EC on VAT.
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General Directorate of Taxes (2022). VAT Manual.
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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.
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OECD (2023). Taxation in Montenegro.
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Tax Administration of Serbia (2023). Annual Report on Tax Revenues.
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World Bank (2023). Report on Tax Evasion in Albania.
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DOI: https://doi.org/10.2478/bjir-2025-0010 | Journal eISSN: 2411-9725 | Journal ISSN: 2410-759X

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.