Eduart Gjokutaj

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Eduart is an fiscal analyst and consultant (ALTAX) located in Tirana, Albania. The experience in the fiscal and economic insights is the expertise for the domestic and foreign businesses, researchers and students.

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Tax Burden in Albania, Kosovo and Balkans, 2018 (Barra Tatimore Në Shqipëri, Kosovë Dhe Ballkan, 2018)

Social Science Research Network, Apr 6, 2018

Tax Burden in Albania, Kosovo and Balkans, 2018 (Barra Tatimore Në Shqipëri, Kosovë Dhe Ballkan, 2018)

Social Science Research Network, Apr 6, 2018

Increasing the Minimum Wage as Economic Stimulus and Employment in Albania

This working paper deals with the effect that brings into the economy the increase of minimum wag... more This working paper deals with the effect that brings into the economy the increase of minimum wage for employees. It is a fact that when the employees get an increase in the minimum wage, they spend that money for consumption and directly affect the growth of economy. The paper confirm that positive fiscal policy can encourage domestic consumption and demand in the market by activating channels of income redistribution to citizens through broader tax base consumer tool, but with a redistribution policy reinforced with increase the flow of money to businesses and individuals. That is happening in Albania in the first trimester of 2014. On the other hand, in Albania the minimum wage increase year after year has not increased the number of unemployed, although in recent years unemployment rose drastically (otherwise from official stats) as result of bad policy response to the economic crisis. Economic development can not only encouraged through fiscal incentives and removal of some bar...

Taxation Trends in Western Balkans, 2020

Social Science Research Network, 2020

The publication aims to present and compare the tax systems for six countries in West Balkans acc... more The publication aims to present and compare the tax systems for six countries in West Balkans according to the tax policies and tax rates in 2020. The work includes the common and different elements of 6 tax systems and also new developments, investment incentives and rules about doing business in Western Balkans. The treatment of fiscal and financial incentives is presented as a special part for every country, highlighting the importance of that policy measure for investors. Every chapter is dedicated of the whole tax system of one country of western Balkans. Domestic tax rules for the taxation of cross-border income generally address two situations: the taxation of outbound investments of resident companies, and the taxation of inbound investments of non-resident companies. The PE concept effectively acts as a threshold which, by measuring the level of economic presence of a foreign enterprise in a given country through objective criteria, determines the circumstances in which the foreign enterprise can be considered sufficiently integrated into the economy of a state to justify taxation in that state. Some countries determine the residence of a corporation based on formal criteria such as place of incorporation. In other countries, the residence of a corporation is determined by reference factual criteria such as place of effective management or similar concepts. Some countries have mixed systems, where there is both a place of incorporation test and a place of effective management test. The chapters discuss the most important principles of tax policy that have traditionally guided the development of tax systems in Western Balkans for the last three decades. It is also is provided an overview of the principles underlying corporate income tax, focusing primarily on the taxation of cross-border income both under domestic laws and in the context of tax treaties. There are presented the forms of income taxes. Income tax is generally due on the net income realized by the taxpayer over an income period. Income taxes are levied at the place of source. The tax base for it is defined in a variety of ways. Corporate income tax (CIT) generally relies on a broad tax base, formulated to encompass all types of income derived by the corporation whatever their nature, which encompasses the normal return on equity capital. An important dedication is the describing of indirect taxes, as an overview of the design features of value-added tax, excise duties, and custom duties.

Economic Growth in 2023 Challenged by Informality and Black Money

Social Science Research Network, 2023

While ongoing analysis will shed light on why inflation has been so contagious, several factors a... more While ongoing analysis will shed light on why inflation has been so contagious, several factors are likely at play and continue to pose risks to inflation, which although declining in 2023 appears to have left the bitter effects of the exchange rate behind unbalanced exchange rate. While the Bank of Albania has increased interest rates over the past year and at the beginning of 2023, at most economic activity has slowed down only modestly. The unemployment rate is at low levels, but with a slight tendency to increase again. Wage growth has been solid and fiscal policy indicates that further growth will continue over the coming years, although not enough to begin to reverse the sharp declines in real wages over the past two years. In the current period, but also in the future, it is up to the Bank of Albania to offer price stability, regardless of the fiscal position. With core inflation high and domestic inflation risks high, risk management considerations suggest that monetary policy should continue to remain in accommodative territory until core inflation is on a clear downward path. The costs of fighting inflation will be significantly greater if a prolonged period of high inflation increases inflationary expectations and changes inflation dynamics. The combination of tight labor markets with a still-strong stock of household savings and remaining subdued demand may be behind the robustness in activity we&#39;ve seen so far. The high incidence and persistence of informal work is increasingly seen as an obstacle to sustainable development. Informal businesses are not contributing to the expansion of the tax base and the structure of the informal business register continues to be the same as 10-12 years ago, with small businesses accounting for 89% of all businesses and the trend seems to be that they will remain even smaller, with low productivity and limited access to the financial market. Foreign aid will continue to be an important source of funding. But much more important is legitimate trade, trade that respects the purpose of the laws and regulations governing the collection of VAT, customs duties, the prevention of money laundering and the fight against evasion to reduce informality. Thus, the situation of the Albanian market and business does not coincide with the model of the market and business in today&#39;s world.

Trust in Politics, Electoral Processes and Influences on Economy in Western Balkans, 2019

Social Science Research Network, 2019

The majority of democratic governments consider participating in national elections a right of ci... more The majority of democratic governments consider participating in national elections a right of citizenship, and also a citizen's civic responsibility. Historical legacies play a key role in the process of state-building and democratization. The WB6 countries have never had this historic chance to inherit a collective memory of a strong, well-governed democratic government, elected by voters and in the general interest of voters. In this regional context on the electoral process and the relations between political parties, there remains a continuing concern of regional CSOs' cooperation in the WB6 countries, which may require a strategic future move, which could alleviate the limits of the critical mass of voters. On the other hand, democratic governance in multilateral societies requires a willingness to live together and reach out to its citizens through consensual decisions. The idea of electoral democracies process derives from the understanding that elections are a necessary but not a sufficient condition for modern democracy, because elections alone are not enough. The trust in governments in the WB6 countries is falling. The perception and the reality are in unison that elected people are acting less often in the interests of the voters they elected. People are less trusting of expertise delivered by politicians and analysts related to them. Year after year, trust of voters has been eroded by the perception that politicians don’t always use public funds in the public interest. Public cynicism about politicians and their motives is fed by stories of high officials abusing with entitlements and appointing their former colleagues or related parties with them into generously paid, taxpayer-funded positions. We will try to express in this analyze our own interest in election fraud, but several factors make it difficult to define a common understanding of what election fraud is, much less how to detect and prevent it. Knowledge of politics and public affairs by large numbers of citizens, coupled with their participation through voting and other modes of citizen voice, are important potential checks on the ability of politicians and bureaucrats to not have so much possible ways to realize the electoral fraud. The national economic situation has been shown to have had less impact on the share of votes won by each party at the regional level, as the regional economic situation has had much stronger influence on the voter decision. In particular, for example, rising national per capita income and unemployment rates have strong effects on election results at the national level if they would be clarified and translated into the context of profitability of voters at regional level. In this political and social environment are presented the new political anti establishment organizations, like the nowadays business model of startups. This model is seen that would be the new era of political forces instead of the old-fashioned politic parties.

Sistemet Tatimore ne Ballkanin Perëndimor ne 2023

by Eduart Gjokutaj and Aurela Gjokutaj

Përmbledhja “Sistemi tatimor në Ballkanin Perëndimor, 2023” paraqet detajet e çdo vendimi të poli... more Përmbledhja “Sistemi tatimor në Ballkanin Perëndimor, 2023” paraqet detajet e çdo vendimi të politikës tatimore të zbatueshëm nga qeveritë e 6 shteteve të Ballkanit Perëndimor për vitin 2022 - 2023 dhe përpara. Publikimi i informacionit është i destinuar për praktikuesit tatimorë dhe të tjerë që kanë interes për ndryshimet e politikës tatimore, veçanërisht ata përfaqësues të shoqërisë civile, që mund të përfshihen në konsultime si për politikën ashtu edhe për projektligjet.
Informacioni është përcaktuar si më poshtë:
Fillimisht paraqiten ndryshimet më të reja ligjore (2023) nga disa prej shteteve ku jepen detaje mbi të gjitha politikat tatimore që me gjasa ligjësohen apo janë ligjësuar edhe në legjislacionet fiskale dhe buxhetore të shteteve. Kjo përfshin konfirmimin e ndryshimeve të politikave të shpallura më parë dhe shpjegon se ku janë bërë ndryshime, nëse ka, pas konsultimeve mbi këto ndryshime.
Në pjesët në vijim, me renditje nga 1 – 6 për secilin shtet ofrohen detaje të ligjeve tatimore, sipas ndarjes së tyre në tatime direkte (mbi kompanitë dhe individët). Si dhe tatimet indirekte, ku një pjesë të caktuar përmbahet për tatimin në burim dhe taksat kombëtare dhe ato vendore.
Qëllimi kryesor në publikimin e përmbajtjeve të strukturës dhe sistemit tatimor në secilin shtet të Ballkanit Perëndimor, merr një rëndësi të dukshme në rastin e studimit të detajuar të referencave të verifikueshme për nisma rajonale, të cilat kanë nevojë që të jenë objekt më së pari edhe diskutimeve për politikat tatimore dhe efektet e tyre.
Përmbajtja e legjislacionit të taksave është e thjeshtë në shumicën e vendeve që prezantojmë këtu, por me një qasje që nuk po anon nga thjeshtimi me kalimin e viteve. Nisur nga shqetësimi i paraqitur prej shoqërisë civile dhe ekspertëve dhe organizatave të ndryshme në Shqipëri, por ndoshta edhe në vendet fqinje ne synojmë që më shumë qytetarë të jenë të përfshirë në proceset e diskutimit të ligjeve dhe akteve nënligjore.

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