| Article Details : |
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| | | Article Name : | | | Review of Impact on Changing Fiscal System
(Value added tax) in Albania | | Author Name : | | | PETER SARAÇI1, SUZANA KOKICI2, ELIDIANA BASHI3
| | Publisher : | | | Bridge Center | | Article URL : |  | | | Abstract : | | | This paper aims to outline the reasons and effects of changing
fiscal system. Its malfunctioning of the fiscal system, specially VAT
refunds scheme and identify objectives and reasons that bring not
refunds of VAT on problems on business liquidity in the Shkodra
region, Albania.
The refund of VAT is one of the important factors that has a
significant impact on business liquidity. The refund process is the
Achilles heel of this tax, to which should be paid great attention for
the costs causes to businesses and the economy as a whole.
Through interviews they were defined main causes of malfunction of
refund scheme. Through analysis of the liquidity of the financial
statements of businesses that have a credit balance over 400 000 ALL
in the Shkodra region, has been analyzed the relation betëeen a
business liquidity and malfunction of a refund scheme.
The paper could serve as an examples for the tax authorities to
improve the performance of a VAT refund deadlines, and fiscal system
in general. Other research in the future may be aiming to study
trading businesses and import-export businesses to identify to which,
problems with refund schem incur a greater cost. | | Keywords : | | | Value added tax (VAT), refund, liquidity, fiscal system |
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