Personal Income Tax Law Changes and the Impact on Family Budget in Albania

Sejdini, Imelda

Personal Income Tax Law Changes and the Impact on Family Budget in Albania

dc.contributor.author	Sejdini, Imelda
dc.date.accessioned	2022-10-03T12:27:13Z
dc.date.available	2022-10-03T12:27:13Z
dc.date.issued	2022
dc.description.abstract	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.	pl
dc.identifier.citation	"Review of European and Comparative Law", 2022, T. 50, nr 3, s. 129-144	pl
dc.identifier.doi	10.31743/recl.13667
dc.identifier.issn	2545-384X
dc.identifier.uri	http://hdl.handle.net/20.500.12153/3685
dc.language.iso	en	pl
dc.publisher	Wydawnictwo KUL	pl
dc.rights	Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/pl/	*
dc.subject	personal income	pl
dc.subject	tax law	pl
dc.subject	family budget	pl
dc.title	Personal Income Tax Law Changes and the Impact on Family Budget in Albania	pl
dc.type	info:eu-repo/semantics/article	pl