Record Details


Field	Value

Title	The Fiscal Problems of Small Business in Albania

Creator	Xhango, Edvin

Description	The aim of this study is the analysis of the fiscal law framework focused in the small businesses in Albania. The methodology used is a systematic literature review based mainly on Albanian legislation. Based on the Albanian fiscal legislation, classification of businesses it was done based on the sales that are realized. For over twenty - five years, taxes on small business often have changed, but the base of the manner for calculation of the tax is not change, it is relating with the turnover that is realize during one year. The study reached some conclusions. Thus, a) the review of groups that are included on the revision of the VAT and b) the review of profit tax small business.

Publisher	EUSER

Date	2017-01-21

Type	info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article

Identifier	http://journals.euser.org/index.php/ejms/article/view/1653 10.26417/ejms.v4i1.p51-56

Source	European Journal of Multidisciplinary Studies; Vol 4 No 1 (2017): EJMS January April 2017 Nr1; 51-56 2414-8385 2414-8377 10.26417/ejms.v4i1

Language	eng

Relation	http://journals.euser.org/index.php/ejms/article/view/1653/1639

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