The Effect of Taxes on Investment: Albanian Case

Mergleda Hodo

Academic Journal of Interdisciplinary Studies, 2013, vol. 2

Abstract: This paper observes the effectiveness of any taxation system, the measurement of the effective tax rate on profitability investment and its implementation on Albania. Focusing on the taxation system, there are going to be some analysis and studies of the actual Albanian tax system and on the other side give information about the domestic and foreign investment in our country. The businesses are always under pressure from the tax system or any government fiscal policy. The estimated model will be offered by all fundamentals of regression analyzes which will identify the relation between the total investment (in % of GDP) in Albania and the tax rates (as percentage of profit) in order to show if there is any correlation between those two variables. All the data’s are taken by World Bank and INSTAT for the period of 2000 to 2012. After reasonable analysis of pros and cons on any effectible side, they will demonstrate that there is weak relationship between the total investment and tax rate in Albania.

Date: 2013
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.richtmann.org/journal/index.php/ajis/article/view/1469 (text/html)
https://www.richtmann.org/journal/index.php/ajis/article/view/1469/1488 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bjz:ajisjr:565

DOI: 10.5901/ajis.2013.v2n11p116

Access Statistics for this article

More articles in Academic Journal of Interdisciplinary Studies from Richtmann Publishing Ltd
Bibliographic data for series maintained by Richtmann Publishing Ltd ().