American Journal of Economics, Finance and Management
Articles Information
American Journal of Economics, Finance and Management, Vol.1, No.4, Aug. 2015, Pub. Date: May 28, 2015
Taxation of Real Estate as a Tool for Economic and Social Policy Objective
Pages: 276-286 Views: 3438 Downloads: 1170
Authors
[01] Thodhori Puleri, Department of Finance, Faculty of Economics, Saranda Affiliate, University of Tirana, Tirana, Albania.
[02] Renata Puleri, High Professional School, Gjirokaster, Albania.
Abstract
This article was written at a time when in Albania a new territorial division of the country is sanctioned, and one of its main objectives among others, is also the well-administration and further decentralization of the local government. The implementation of public and social policies by central and local government under these conditions is closely linked to the budget problems, and a budget which is necessary for these policies implementation fund.The main source through which the appropriate funds for this purpose are provided is the fiscal system through taxes and taxation. These ways of taxation or tax have an impact on the economy recession or its development, the opening of new jobs, the implementation of public policy and in general on the economic growth of a country and also on the improvement of the lives of its citizens.In this context I think that specific special taxes, such as that on real estate, which include taxation of buildings, agricultural land but also the specific elements that will be discussed below, are more appropriate and of a more sensitive connection between taxpayers and beneficiaries of the relevant service to improve the infrastructure and other social elements.The goal: The increase of the efficiency use of tax on real estate in the country's economic development and implementation of social policies.The method used is the method of comparison and of quantitative and qualitative analysis.The conclusions and recommendations of this study must be taken into account by the policy-makers at central and local levels to improve the system of taxation of real estate in the future”.
Keywords
Tax on Real Estate, Buildings, Farmland, Social Policy, the Central Government and the Local Government
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