Role of Customs Duties in the Formation of Budget Revenues in Albania


Abstract The liberalization of the European Union, ranging from trade exchange, along with a vigorous reform of the exchange rate, seeks a review deep system of customs duties, as well as the role (the impact) of this category of tax in creating budgetary resources. This study examines the impact of the duties in changing the level of revenue collected in the state budget. The analysis used is econometric modeling based on a regression model with a factor. In Albania customs revenues have a major impact on the state budget. Tax revenues are one of the main forms of creating the financial resources available to the state, which uses major changes in economic and social life and are under effective forms microeconomic and macroeconomic.
Keywords custom duties, budget revenues, econometric modeling
Jel code H20, H30, C5