- Tytuł:
- Personal Income Tax Law Changes and the Impact on Family Budget in Albania
- Autorzy:
- Sejdini, Imelda
- Powiązania:
- https://bibliotekanauki.pl/articles/2129151.pdf
- Data publikacji:
- 2022-09-09
- Wydawca:
- Katolicki Uniwersytet Lubelski Jana Pawła II
- Tematy:
-
personal income
tax law
family budget - Opis:
- Personal income tax is a tax on wages or salaries and other income a person earns during a calendar year. It is calculated on the income of all resident individuals and each government imposes personal income tax on earnings according to its fiscal package. The taxable incomes has been on focus of the latest fiscal package of Albanian Government approved by the end of December 2019 and starting from January 2020, changes effect a larger category of people. This paper is focused in analyzing the changes of personal income tax law and evaluating the impact on family budget. Considering the effects in the standard of living, this evaluation will show the need for other regulations. Interesting implications will be explored for policy makers and working persons in Albania.
- Źródło:
-
Review of European and Comparative Law; 2022, 50, 3; 129-144
2545-384X - Pojawia się w:
- Review of European and Comparative Law
- Dostawca treści:
- Biblioteka Nauki
Artykuł