New tax Regime Effects on Local Government Units Case study Vlora Municipality

Authors

  • Oltiana Muharremi Pelari

Keywords:

Local fees; decentralization; fiscal policies

Abstract

The primary purpose of the paper is to understand the impact of the territorial-administrative reform from 2015-
2020 in Albania, especially in the Vlora Municipality. The debate over the benefits and consequences of decentralization has
been ongoing for the past two decades. Decentralization has been used as an instrument of democratization in many
developed and transitional countries. Only a few research papers are done to evaluate the impact of the reforms in Albania.
The implementation of the reform started in 2015, and it is probably too early to discuss the outcomes. The analysis
represents a single case study on the territorial-administrative reform in Albania. The reform has not generated the expected
results in the Vlora Municipality and the overall Albanian economy. The most substantial portion of local government
revenue still comes from the central government’s unconditional transfers. This paper is one of the first that attempts to
evaluate the impact of the reform in the Vlora Municipality. The study aims to serve as a tool for improving local government
capacity and recommendations responding to citizens' requests for greater efficiency in public spending.

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Published

2020-03-16

How to Cite

Pelari, O. M. . (2020). New tax Regime Effects on Local Government Units Case study Vlora Municipality: Array. The Journal of Accounting and Management, 9(3). Retrieved from https://dj.univ-danubius.ro/index.php/JAM/article/view/121

Issue

Section

Articles