The Fiscal Problems of Small Business in Albania

Abstract

The aim of this study is the analysis of the fiscal law framework focused in the small businesses in Albania. The methodology used is a systematic literature review based mainly on Albanian legislation. Based on the Albanian fiscal legislation, classification of businesses it was done based on the sales that are realized. For over twenty - five years, taxes on small business often have changed, but the base of the manner for calculation of the tax is not change, it is relating with the turnover that is realize during one year. The study reached some conclusions. Thus, a) the review of groups that are included on the revision of the VAT and b) the review of profit tax small business.