Major Differences Between the Set of Rules of Accounting and Fiscal Policies in Albania

Ilva Isa
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Ilva Isa: Aleksander Xhuvani University†Elbasan

European Journal of Multidisciplinary Studies Articles, 2016, vol. 1

Abstract: Studying and interacting in dynamic and unstable economic environments of transitory post dictatorial economies makes every previous theory and previous study very often controversial. In this study we aim to bring a comparison between the set of accounting rules and fiscal policies. A specific focus will be on the most used and most practiced terms and voices, without making apart other parts that we rarely find in such economies. The importance of taxes and fiscal policies in non stable economies is a vital factor for the enhancement of the economy and the social development of the entire society. The information will be acquired through a mixed methodology: searching for information in literature, gathering of information from responsible authorities and interviewing key information specialists. This mixed methodology allows to obtain a deeper set of insights into this issue. Interviews were done with three auditors and other five chartered accountants, employed in private and public sector or were partners in large consulting practice

Keywords: Major; differences; between; the; set; of; rules; of; accounting; and; fiscal; policies; in; Albania. (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eur:ejmsjr:155

DOI: 10.26417/ejms.v3i1.p155-157

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