`IS MORE EASY DOING BUSINESS IN ALBANIA OR IN KOSOVO? COMPARISON OF FISCAL LEGISLATION BETWEEN TWO STATES: COMMONS AND DIFFERENCES

Abstract

The main objective of this study is to show where fiscal legislation is more appropriate for creation and functioning of business, in Albania 
or in Kosovo. The aim of the paper is to demonstrate the differences and the commons among two law’s package in these two states with 
Albanian people. In 2005 Kosovo’s parliament has created the law “For fiscal administration and procedures”, law that have substitute 
some UNMIK regulations that were used in this field until this year. In 2009 this law is replace with new law No. 03/L-071 and furthermore 
in 2010 is apply law No. 03/L-222. Except this law are created also fiscal laws that regulate specific taxes or matters. While in Albania in 
2008 is created the new law No. 9920 “For fiscal procedures in Republic of Albania”. This law created one frame more complete for 
starting and business functioning in our country.  Based in these principal laws in fiscal field, I have intention to show who is most 
appropriate for Albanian business, who stimulates legalization of business and reduction of informality in business area, who stimulate 
investment of capitals in our states creating in this way most possibility for economic growth.  According to this analyze in the end I will try 
to give my suggestions where is necessary, for Albanian law or Kosovo law. For reduce the complexity of this analyze in this paper I will 
treat only most important fiscal laws in they most important matters.