ONLINE TAX DECLARING OF SMALL BUSINESSES IN SHKODRA. ITS ADVANTAGES AND DISADVANTAGES

Abstract

In Albania the most part of businesses are small businesses. This because it is a small country and it has a new 
open market economy.  
During the years the taxes and the declaring methods have changed.  
At the beginning of 90’s when Albania come from a centralized economy in an open one all the tax revenues go 
in the state funds. With the decentralization of the economy the tax revenues from the small business in Albania 
go in the municipality’s funds and they have the right to manage them. As the manager of the funds has 
changed, the methods of declaring have changed too. 
In the first years the declaration and the payment are done in the Tax Directory. Now with te new law, the 
declaration is online and the payment is done in the bank. 
In this paper we will try to see the advantages and disadvantages of the online declaration. We also will see how 
the tax revenues changed from this form of the declaration is. Are the Albanian small businesses ready to fulfil 
the online declarations and will it have addition cost for them? 
To realize this we will prepare a questionnaire and will deliver it in 50 small businesses that operate in Shkodra. 
Then we will try to give some conclusions and some modest recommendations.