PROBLEMS OF VIOLATION OF LAW “ON EXCISES IN THE REPUBLIC OF ALBANIA” IN COMMERCIAL UNITS AND THE FINAL CONSUMER AND IMPACT OF COVID 19
Journal: International Journal of Management (IJM) (Vol.12, No. 3)Publication Date: 2021-03-31
Authors : Asoc. Shkëlqim Fortuzi Selma Kaçaniku;
Page : 679-690
Keywords : excise; fiscal stamps; state budget; custom warehouse; differentiated excise;
Abstract
The excise tax is one of the taxes with the most significant impact on the state budget as the collected revenues are among the highest and, at the same time, leave more room for evasion. This study's main objective is the possible violation committed by commercial units with the activity of import or production of excisable goods in violation of Law 61/2012 “On excise in the Republic of Albania”. (1) Numerous problems have led to income einstability, which has led to an increase in the commercial units' controls and increased penalties for abusers of the law. Among the many violations encountered in Excise are lack of fiscal stamps or falsification, movements of goods not authorized by customs warehouses, the contraband of excise goods, and illegal production of handicrafts. The damages caused to the state budget capture high values and led to the deprivation of liberty for the responsible person
Other Latest Articles
- TOTAL FACTOR PRODUCTIVITY GROWTH IN INDUSTRIAL AND SERVICES SECTORS OF PAKISTAN’S ECONOMY SINCE 1973
- INFLUENCE OF SENSORY BRANDING ON CONSUMER BUYING BEHAVIOR: AN EMPIRICAL EVIDENCE WITH REFERENCE TO COFFEE OUTLETS OF INDIA
- CRITICAL ANALYSIS OF POLICY GAPS IN TRIBAL HEALTH REFORMS IN INDIA: A STUDY OF MALKANGIRI DISTRICT OF ODISHA
- TEACHER TRAINING PROGRAM TO FOSTER INCLUSIVE EDUCATION IN THE INDIAN PUBLIC SCHOOLS - AN EVALUATION
- MEASURING STUDENTS’ SATISFACTION WITH COMPUTERIZED EXAMINATIONS AT THE SEU
Last modified: 2021-04-07 16:28:21