Manjola Duli

Abstract Regional development (RD) policy in Albania for several years has been an important issue discussed from the government and local experts in the framework of national economic development. RD is a cross-cutting policy. It permeates all sectors and aspects of development in a given set of territories. The current approach to regional development in Europe is place-based, in which multidimensional analyses are carried out and strategies and policies developed in relation to territorially defined socio-economic and environmental factors. This paper focuses on regional development policy and regional development fund in Albania. The metrological approach relies on secondary information as well qualitative and quantitative data. There have been some interviews undertaken during 2013 with municipalities with respect to the financial resources from RDF for the investment in local level. It presents an analyses of the actual situation in the sector of RD, especially with respect to RDF at national and local level. It highlights some aspects of the actual situation to mechanism at local level, focusing on the risk factors that impact the developments on deferent municipality. The paper concludes on three set of risk factors influencing the mechanism at local level. In this paper was followed this approach, looking at long-term changes in a wide set of development indicators across Albania. Further research would be necessary to provide a deep analysis of the problematic of the regional development policy.

Alban ULQINI & Gledia KOKOSHI

Abstract With recent changes in the fiscal package entered into force on 1 January 2014 the personal income tax on salaries and other employment-related remunerations has changed from a flat tax of 10% to a progressive tax. Despite the short time that the progressive tax on income from employment is reapplied in Albania, there are noticed a number of problems concerning its applicability and implementation. In this paper we will discuss some of the conceptual problems and legal gaps or inconsistencies that the application of a progressive tax on income from employment represents. Some of the main issues disused are: the application of progressiveness on a monthly basis can lead to incorrect implementation of the progressive tax; problems related to the application of progressivity only on one source of personal income; the opportunity for fiscal evasion; the monthly base upon which the maximum rate of tax on income from employment is applied is comparatively low, especially if you compare it to some Western European countries and at the end of this paper we will discuss other aspects that will improve the application of the scheme of the progressive tax on income.
Key words personal income tax, progressive taxation
JEL Classification H24, K34

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