Dokument Pune mbi Informalitetin

DOKUMENT PUNE

INFORMALITETI

SFIDEuml E PEumlRBASHKEumlT QEVERIndashSIPEumlRMARRJE

Tiraneuml Dhjetor 2015

2

Ky Dokument Pune eumlshteuml peumlrgatitur nga Sekretariati i Keumlshillit teuml Investimeve neuml peumlrmbushje teuml detyrave qeuml rrjedhin nga axhenda e miratuar nga Keumlshilli i Investimeve neuml mbledhjen e dateumls 1 Korrik 2015 Materiali eumlshteuml peumlrgatitur nga specialisteumlt e Sekretariatit teuml Keumlshillit teuml Investimeve Znj Ermelinda Xhaja eksperte peumlr ekonomineuml dhe Z Elvis Zerva ekspert ligjor neumln drejtimin e Drejtores seuml Sekretariatit Znj Diana Leka Kontribut teuml veccedilanteuml neuml peumlrgatitjen e materialit kaneuml edhe eksperteumlt Znj Valbona Ylli dhe Znj Ani Dasho qeuml kaneuml bashkeumlpunuar peumlr ccedileumlshtjet e agro-industriseuml dhe peumlrpunimit teuml teuml dheumlnave Falenderojmeuml teuml gjitha bizneset dhe shoqatat e biznesit qeuml i janeuml peumlrgjigjur Anketeumls on-line dhe kaneuml diskutuar dhe ofruar mendime teuml vlefshme peumlr temeumln e Informalitetit si edhe eksperteumlt e ndrysheumlm peumlr sugjerimet e tyre teuml vlefshme Pikeumlpamjet e paraqitura janeuml teuml autoreumlve dhe jo domosdoshmeumlrisht teuml Keumlshillit teuml Investimeve apo teuml BERZH-it

Dokumenti i Puneumls eumlshteuml hartuar dhe publikuar nga Sekretariati i Keumlshillit teuml Investimeve Keumlteuml material jeni teuml lireuml ta kopjoni shpeumlrndani transmetoni dhe peumlrshtatni veteumlm peumlr qeumlllime jotregtare dhe sipas kushteve teuml meumlposhtme

BurimimdashJu lutemi teuml citoni dokumentin e puneumls si vijon Sekretariati i Keumlshillit teuml Investimeve Dokument Pune ndash Informaliteti Sfideuml e peumlrbashkeumlt Qeveri ndash Sipeumlrmarrje Dhjetor 2015

PeumlrshtatjetmdashNeumlse i beumlni peumlrshtatje keumltij Dokumenti shtoni deklarimin e meumlposhteumlm seuml bashku me citimin e burimit Kjo eumlshteuml njeuml peumlrshtatje e njeuml materiali origjinal teuml Sekretariatit teuml Keumlshillit teuml Investimeve Titulli Dhjetor 2015

Asnjeuml pjeseuml e keumltyre faqeve qofteuml tekst apo imazh nuk mund teuml peumlrdoret peumlr ndonjeuml qeumlllim tjeteumlr peumlrveccedil atij teuml peumlrcaktuar neuml Dokumentin e Puneumls Sekretariati i Keumlshillit teuml Investimeve jo domosdoshmeumlrisht eumlshteuml autor i ccedildo komponenti teuml peumlrmbajtjes seuml keumltij Dokumenti Pune Sekretariati i Keumlshillit teuml Investimeve nuk garanton qeuml peumlrdorimi nga teuml treteumlt i ndonjeuml komponenti apo pjese specifike me autoreumlsi teuml njeuml pale teuml treteuml teuml peumlrmendura dhe teuml peumlrfshira neuml Dokumentin e Puneumls nuk do teuml shkeleuml teuml drejtat e keumltyre paleumlve teuml treta

3

Peumlrmbajtja

I HYRJE 4

II KONTEKSTI 5

A Aksioni kundeumlr-informalitetit 6

III METODOLOGJIA 10

A Hulumtimi i dokumentave 10

B Takime individuale 11

C Anketa On-line 12

D Rast Studimor ndash Sektori i Qumeshtit 12

IV ANALIZA E INFORMALITETIT NEuml SHQIPEumlRI 12

A Pikeumlnisja e analizeumls 12

B Gjetjet e Analizeumls 16

1 Sistemi Tatimor 17

2 Cileumlsia e Institucioneve 20

3 Aksesi neuml financim si njeuml incentiveuml peumlr formalizim 23

4 Masat ndeumlshkimore ndaj Informalitetit 24

5 Rast Studimor Industria e Peumlrpunimit teuml Qumeumlshtit 25

V REKOMANDIMET 29

A Reformeuml Formalizimi-Partneritet Me Biznesin 29

B Sistem Tatimor i Peumlrgjegjsheumlm Kundrejt Formalizimit 30

C Sistemi Rregullator Mbeumlshteteumls i Formalizimit 31

D Aksesi neuml kredi dhe sheumlrbimet financiare faktoreuml incentivues peumlr formalizimin 33

E Konsultim Transparenceuml dhe Edukim 33

ANEKS 1 MADHEumlSIA E EKONOMISEuml INFORMALE NEuml 27 VENDET E BE-SEuml

NDAJ PBB-SEuml 2003-2012 35

ANEKS 2 ANKETA 36

ANEKS 3 MATRICA PEumlRMBLEDHEumlSE E DISA EKSPERIENCAVE

NDEumlRKOMBEumlTARE NEuml REDUKTIMIN E EKONOMISE INFORMALE 40

ANEKS 4 LISTA E PJESEumlMARREumlSVE NEuml MBLEDHJEN E GRUPIT TEKNIK 46

ANEKS 5 LITERATURA 47

4

I HYRJE

Ky Punim u peumlrgatit neuml kuadrin e rekomandimeve teuml Mbledhjes seuml Pareuml teuml Keumlshillit teuml Investimeve neuml Korrik 2015 Ai synon teuml strukturojeuml e nxiseuml debatin ndeumlrmjet eksperteumlve mbi njeuml bazeuml sa meuml realiste dhe teuml japeuml rekomandime konkrete teuml gjeneruara nga biznesi me synimin qeuml formalizimi teuml keteuml efekt por njeumlkoheumlsisht teuml jeteuml sa meuml i balancuar neuml pasojat sociale dhe me sa meuml pak kosto

Punimi merr ne konsiderateuml a) dinamikeumln e masave teuml ndeumlrmarra koheumlt e fundit nga Qeveria si edhe reagimet e aktoreumlve teuml ndrysheumlm b) problematikat qeuml mbart neuml vetvete lufta kundeumlr informalitetit c) rekomandimet peumlr njeuml reformeuml teuml qeumlndrueshme ndaj informalitetit neuml partneritet me biznesin Sugjerohet qe biznesi teuml konsiderohet si partner kyccedil i Qeveriseuml peumlr suksesin e keumlsaj Reforme sa teuml ldquoveumlshtireumlrdquo aq edhe teuml domosdoshme peumlr teuml krijuar njeuml ekonomi konkuruese Informaliteti eumlshteuml njeuml nga pengesat kryesore peumlr reformat e tjera qeuml synojneuml forcimin e klimeumls seuml biznesit dhe rritjen e qeumlndrueshme teuml ekonomiseuml shqiptare Lufta ndaj informalitetit eumlshteuml parakusht i reumlndeumlsisheumlm peumlr njeuml vend qeuml synon teuml

rriseuml eficcedilenseumln dhe konkurueshmeumlrineuml e ekonomiseuml seuml vet

peumlrmireumlsojeuml klimeumln e investimeve

sigurojeuml zbatimin e politikave teuml taksave teuml balancuara

sigurojeuml njeuml rritje teuml qeumlndrueshme ekonomike dhe neuml afatgjateuml

peumlrmbusheuml detyrimet qeuml lindin nga kuadri i Marreumlveshjeve me BE Konkurrenca qeuml u beumlhet bizneseve teuml ndershme nga ekonomia gri dhe praktikat korruptive janeuml identifikuar si pengesa kryesore neuml mjedisin e teuml beumlrit biznesit neuml Shqipeumlri neuml bazeuml teuml analizave teuml kryera nga Banka Evropiane peumlr Rindeumlrtim dhe Zhvillim1 dhe FIAAs (2015)2 Sipas BEEPS V 402 e bizneseve shqiptare thoneuml se konkurrohen neuml meumlnyreuml teuml pandershme nga biznese informale

Neuml keumlteuml punim eumlshteuml trajtuar informaliteti i evidentuar kryesisht neuml formeumln e bizneseve teuml paregjistruara evazionit fiskal dhe mosdeklarimit teuml punonjeumlsve Analiza eumlshteuml fokusuar edhe neuml njeuml neumln-sektor teuml ekonomiseuml sikurse eumlshteuml ai i peumlrpunimit teuml qumeumlshtit duke u peumlrpjekur teuml nxjerreuml neuml pah nevojeumln e studimeve teuml thelluara mbi zinxhirin e vlereumls por edhe rolin e incentivave peumlr formalizim Njeumlkoheumlsisht trajtohet edhe domosdoshmeumlria e bashkeumlpunimit dhe transparenceumls seuml dyanshme midis Qeveriseuml dhe biznesit si parakushte peumlr suksesin e reformave Do teuml sugjeronim qeuml kjo Analizeuml teuml beumlhej meuml e thelluar dhe e fokusuar neuml sektoreuml specifikeuml neuml 2016 duke marreuml neuml konsiderateuml studimin e fundit teuml beumlreuml peumlr Shqipeumlrineuml nga OECD zhvillimet deri me 2015 si edhe sfidat peumlr teuml ardhmen Punimi eumlshteuml fokusuar neuml peseuml shtylla kryesore

I Reformeuml formalizimi ku biznesi teuml konsiderohet si partner II Njeuml sistem tatimor dhe administrateuml tatimore teuml peumlrgjegjsheumlm ndaj formalizimit III Sistemi rregullator mbeumlshtetes i formalizimit IV Aksesi neuml kredi dhe sheumlrbimet financiare si faktoreuml incentivues peumlr formalizimin

1 BEEPS IV dhe BEEPS V- ldquoVrojtimi peumlr Klimeumln e Biznesit dhe Performanceumln e Sipeumlrmarrjeverdquo 2 Foreign Investors Association of Albania (FIAA) -Business Environment Survey 2015

5

V Konsultimi transparenca dhe edukimi i tatimpaguesve

II KONTEKSTI

Dy fjaleuml peumlr konceptin

Deri meuml sot nuk ka njeuml peumlrkufizim teuml veteumlm teuml nocionit teuml ldquoinformalitetitrdquo apo teuml ldquoekonomiseuml informalerdquo Informaliteti apo ekonomia informale analizohen neuml meumlnyra teuml ndryshme keumlndveumlshtrimi dhe i referohen njeuml numri teuml larteuml veprimtarish Kjo eumlshteuml arsyeja peumlrse jo veteumlm peumlrkufizimi por edhe emeumlrtimi janeuml objekt diskutimi Ekonomia informale njihet neuml praktikeuml edhe si ldquoekonomia neuml hijerdquo ldquoekonomia cashrdquo ldquoekonomia e fshehurrdquo ldquoekonomia e paligjshmerdquo ldquosektori informalrdquo ldquoekonomia neumlntokeumlsorerdquo etj Informaliteti ka filluar teuml beumlhet objekt i diskutimeve dhe rretheve akademike teuml ekonomisteumlve nga vitet 1950 dhe 19603 Ky fenomen ekonomik u analizua neuml vitin 1972 nga Organizata Ndeumlrkombeumltare e Puneumls (ILO) neumln emrin ldquosektori informalrdquo4 Sot informaliteti eumlshteuml njeuml problem i identifikuar dhe serioz edhe neuml vendet e zhvilluara peumlrfshireuml edhe vendet e BE5 Njeuml aspekt i reumlndeumlsisheumlm i ldquoekonomiseuml informalerdquo i referohet edhe ldquoekonomiseuml kriminalerdquo pra asaj qeuml rezulton nga prodhimi i produkteve dhe sheumlrbimeve neuml meumlnyreuml teuml kundeumlrligjishme dhe nga aktivitete teuml ndaluara me ligj Dallimi midis tyre konsiston se neuml ekonomineuml kriminale ajo qeuml eumlshteuml e ndaluar neuml teuml eumlshteuml veteuml aktiviteti ndeumlrsa neuml ekonomineuml informale aktiviteti eumlshteuml i ligjsheumlm neuml vetvete por teuml ardhurat fshihen dhe shmangen me aneuml teuml mjeteve teuml paligjshme6 Njeuml peumlrkufizim tjeteumlr peumlr informalitetin eumlshteuml ai qeuml i referohet ldquoccedildo aktiviteti ligjor ekonomik qeuml zhvillohet jashteuml radareumlve teuml kontrollit teuml qeveriseumlrdquo Neuml keumlteuml kuptim informaliteti i referohet aktiviteteve ekonomike qeuml normalisht janeuml objekt i taksave dhe tatimeve dhe peumlrjashton teuml gjitha llojet e aktiviteteve qeuml konsiderohen neuml meumlnyreuml teuml qarteuml nga legjislacioni si teuml paligjshme (trafikimi i drogeumls trafikimi armeumlve pastrimit teuml parave etj)7 Kjo e fundit eumlshteuml qasja meuml e peumlrhapur lidhur me informalitetin dhe ekonomineuml informale dhe qeuml eumlshteuml mbajtur parasysh nga Sekretariati gjateuml peumlrgatitjes seuml keumltij Punimi

3 Klarita Geumlrxhani ndashldquoInformal Sector in Developed and Less Developed Countries A Literature Surveyrdquo 4 Klarita Geumlrxhani ndashldquoInformal Sector in Developed and Less Developed Countries A Literature Surveyrdquo 5 Policy Brief on Informal Entrepreneurship- European Commission and OECD- Vendet e Europeumls Lindore dhe Juglindore

me peumlrjashtim teuml Ccedilekiseuml dhe Sllovakiseuml kaneuml njeuml nivel meuml teuml uleumlt teuml informalitet neuml raport me mesataren e BE ndeumlrsa vendet e Europeumls Pereumlndimore dhe Veriore kaneuml shifra teuml informalitetit neumln nivelin mesatar teuml BE- ldquoThe size of the informal economy in the EU-27 2003-2012 ndashAs a percentage of national GDPrdquo 6 Qeumlllimi i lufteumls kundeumlr informalitetit neuml ekonomineuml informale eumlshteuml formalizimi i aktiviteteve qeuml janeuml informale me qeumlllim deklarimin e teuml ardhurave qeuml nuk janeuml deklaruar ndeumlrsa qeumlllimi i lufteumls ndaj informalitetit neuml ekonomineuml kriminale (pastrimi i parave trafiqet e paligjshme etj) lidhet me domosdoshmeumlrineuml e eleminimit teuml keumltyre sektoreumlve dhe rrjedhimisht dhe teuml ardhurave qeuml rrjedhin prej tyre 7 Economic Informality Causes Costs and Policies- A Literature Survey of International Experience Background Paper prepared by Ana-Maria Oviedo for Country Economic Memorandum (CEM) ndash Informality Causes Consequences Policies Qershor 2009 faqe 8

6

A Aksioni kundeumlr-informalitetit

Nga data 1 Shtator 2015 Qeveria filloi zyrtarisht njeuml aksion teuml gjereuml ndaj informalitetit neuml vend Fillimit teuml keumltij aksioni i paraprineuml deklaratat publike gjateuml muajve Korrik-Gusht 2015 lidhur me domosdoshmeumlrineuml e vendosjes seuml ploteuml teuml rendit ligjor neuml hapeumlsireumln e aktivitetit ekonomik dhe tregtar neuml vend Nisja e aksionit u parapri nga njeuml seumlreuml hapash konkreteuml nga Qeveria duke filluar nga ngritja e njeuml grupi pune brenda Keumlshillit teuml Ministrave diskutimet neuml Komitetin Ndeumlrministror teuml Planifikimit Strategjik (KPS) dhe prezantimin e aksionit neuml Keumlshillin Ekonomik Kombeumltar (KEK) por ende teuml papublikuara Proccedilesi u shoqeumlrua me njeuml numeumlr teuml larteuml teuml kontrolleve tatimore (vizita fiskale) neuml terren me qeumlllim skanimin e situateumls seuml informalitetit deklarata teuml shumta neuml media nga teuml gjitheuml grupet e interesit dhe duke vijuar me njeuml seumlreuml iniciativash ligjore Evidentohet njeuml intensitet ldquounikrdquo debati dhe reagimi neuml lidhje me aksionin qeuml ka peumlrfshireuml Qeverineuml biznesin dhe shoqatat peumlrfaqeumlsuese teuml tij si edhe institucionet ndeumlrkombeumltare Meuml poshteuml eumlshteuml beumlreuml njeuml peumlrmbledhje neuml rend kronologjik e veprimeve meuml kryesore teuml ndeumlrmarra nga Qeveria si edhe reagimet meuml teuml reumlndeumlsishme nga biznesi neuml lidhje me aksionin kundeumlr informalitetit

8 Burimi httpkekalnjoftimetakim-i-keshillit-ekonomik-kombetar

1 Neuml Korrik 2015 dhe neuml vijim pati njeuml intensifikim teuml deklaratave publike teuml dheumlna nga ana e Qeveriseuml shqiptare peumlr publikun neuml peumlrgjitheumlsi dhe biznesin neuml veccedilanti lidhur me domosdoshmeumlrineuml e kryerjes seuml njeuml aksioni kundeumlr-informalitetit i cili neuml themel do teuml synonte kthimin e bazave teuml konkurrenceumls seuml ndershme neuml treg si edhe mbrojtjen e konsumatoreumlve nga praktikat abuzive teuml biznesit Duket se momenti i nisjes se aksionit u kushteumlzua neuml njeuml maseuml teuml konsiderueshme edhe nga mosrealizimi i objektivave lidhur me teuml ardhurat e buxhetit ne 6-mujorin e pareuml teuml vitit 2015

2 Kryeministri i Shqipeumlriseuml neuml dateumln 31 Gusht 2015 neuml mbledhjen e Keumlshillit

Ekonomik Kombeumltar prezantoi peumlr biznesin aksionin kundeumlr-informalitetit ndeumlrsa Ministri i Financave sqaroi planin e masave8 Aksioni peumlrbeumlhet nga 2 faza Plani i veprimit afat shkurteumlr dhe hartimi i njeuml plani veprimi peumlrfundimtar 2 vjeccedilar gjitheumlpeumlrfshireumls Plani afatshkurteumlr peumlrbeumlhet nga tre komponenteuml qeuml kaneuml teuml beumljneuml me komunikimin ndeumlrgjegjeumlsimin e publikut biznesit dhe administrateumls publike peumlr reumlndeumlsineuml qeuml ka lufta ndaj informalitetit legjislacionin ashpeumlrsimin e masave ligjore peumlr moszbatuesit e ligjit masat ligjore peumlr administrateumln tatimore dhe doganore ndryshime ligjore peumlr rritjen e incentivave peumlr zbatimin e ligjit terrenin identifikimi i zonave sektoreumlve bizneseve me risk teuml larteuml krijimi i njeuml taskforce teuml peumlrbashkeumlt me peumlrfshirjen e Drejtoriseuml seuml Peumlrgjithshme teuml Tatimeve (DPT) Drejtoriseuml seuml Peumlrgjithshme teuml Doganave (DPD) Sektorit kundeumlr Krimit Ekonomik dhe Inspektoratit teuml Puneumls

3 Neuml funksion teuml njeuml lufte efektive ndaj informalitetit neuml vend neuml dateuml 17 Shtator

2015 u neumlnshkrua Memorandumi i Bashkeumlpunimit peumlr Lufteumln kundeumlr Evazionit dhe Informalitetit midis Ministriseuml seuml Financave Minitriseuml seuml Puneumlve teuml Brendshme

7

9 Ligji Nr 992015 lsquoPeumlr ndryshime dhe shtesa neuml Ligjin Peumlr Procedurat Tatimore neuml Republikeumln e Shqipeumlriseumlrsquo dhe Projekt-ligji ldquoPeumlr disa ndryshime dhe shtesa neuml Kodin Penal teuml Republikeumls seuml Shqipeumlriseumlrdquo 10 Ligj Nr 992015 ldquoPeumlr disa ndryshime dhe shtesa neuml ligjin Nr 9920 dateuml 1952008 ldquoPeumlr procedurat tatimore neuml Republikeumln e Shqipeumlriseumlrdquo teuml ndryshuarrdquo dhe Ligji Nr 1352015 ldquoPeumlr disa ndryshime dhe shtesa neuml ligjin nr7895 dateuml 2711995 ldquoKodi Penal i Republikeumls seuml Shqipeumlriseumlrdquo teuml ndryshuarrdquo

dhe Prokuroriseuml seuml Peumlrgjithshme Qeumlllimi i Memorandumit eumlshteuml formalizimi i bashkeumlpunimit institucional teuml qeumlndruesheumlm peumlr teuml hetuar evazionin neuml tatime dhe dogana dhe ngritjen e strukturave teuml posaccedilme ndeumlr institucionale kundeumlr-informalitetit duke ndjekur modelin e ndjekur ne vitin 2014 peumlr aksionin neuml fusheumln e pagimit teuml energjiseuml Gjithashtu neuml keumlteuml drejtim janeuml neumlnshkruar edhe disa Marreumlveshje Bashkeumlpunimi midis Ministriseuml seuml Financave dhe Ministriseuml teuml Sheumlndeteumlsiseuml Ministriseuml seuml Mjedisit Ministriseuml seuml Bujqeumlsiseuml Ministriseuml seuml Mireumlqeumlnies Sociale dhe Riniseuml teuml cilat kaneuml patur si qeumlllim koordinimin e peumlrpjekjeve neuml funksion teuml peumlrmbushjes seuml prioritetit-lufteuml kundeumlr informalitetit

4 Nisja e aksionit u shoqeumlrua me iniciativa ligjore9 nga ana e Qeveriseuml me qeumlllim ashpeumlrsimin e masave administrative dhe penale ndaj bizneseve teuml cileumlt ushtrojneuml aktivitet ekonomik pa qeneuml teuml regjistruar pa patur pajisje fiskale sipas kritereve teuml peumlrcaktuara nga legjislacioni neuml fuqi apo ndaj subjekteve teuml cilat nuk kryenin deklarimin real teuml teuml ardhurave apo teuml punonjeumlsve teuml tyre etj

5 Ndryshimet e propozuara neuml Ligjin e Procedurave Tatimore dhe ato neuml Kodin

Penal edhe pse u shoqeumlruan me njeuml debat teuml ashpeumlr publik sa i peumlrket proporcionalitetit teuml tyre seumlrish u miratuan nga Kuvendi i Shqipeumlriseuml10

6 Neuml fund teuml muajit Shtator 2015 nga ana e Ministrit teuml Financave dhe Ministrit teuml

Zhvillimit Ekonomik Turizmit Tregtiseuml dhe Sipeumlrmarrjes u njoftua zbatimi i Modelit teuml Riskut mbi bazeumln e teuml cilit Drejtoria e Peumlrgjithshme e Tatimeve do teuml peumlrzgjedheuml bizneset me kategori teuml larteuml risku si subjekte teuml kontrollit tatimor Gjithashtu Drejtoria e Peumlrgjithshme e Tatimeve publikoi Strategjineuml 2014-2017 neuml fusheumln e tatimeve Neuml dateuml 2 Tetor 2015 publikut ju prezantuan edhe disa masa teuml Qeveriseuml neuml fusheumln ndaj informalitetit lidhur me sektorin e transportit

7 Aksioni u shoqeumlrua me raportime neuml media dhe nga bizneset lidhur me kontrolle teuml

shtuara neuml terren nga ana e inspektoreumlve tatimoreuml si edhe me shqeteumlsimin se keumlto kontrolle penalizonin neuml njeuml maseuml teuml konsiderueshme biznesin e vogeumll si pjesa meuml e pambrojtur

8 Qeveria ka beumlreuml disa hereuml me dije peumlr publikun edhe neuml takimet e organizuara me

bizneset se fokusi i aksionit do teuml ishin bizneset e meumldha ndeumlrsa kontrollet neuml terren peumlr biznesin e vogeumll kishin natyreuml ndeumlrgjegjeumlsimi lidhur me dosmodoshmeumlrineuml peumlr teuml ushtruar aktivitet si subjekte teuml regjistruar rregullisht neuml Qendreumln Kombeumltare teuml Regjistrimit Theksi eumlshteuml vendosur neuml detyrimin ligjor peumlr teuml qeneuml teuml pajisur me pajisje fiskale dhe peumlr teuml leumlshuar kuponin tatimor Nga ana tjeteumlr fermereumlve ju eumlshteuml beumlreuml thirrje neuml vazhdimeumlsi peumlr trsquou regjistruar dhe peumlr trsquou pajisur me NUIS neuml meumlnyreuml qeuml teuml mund teuml peumlrfitonin nga skemat e rimbursimit teuml TVSH dhe nga grantet e projekteve teuml ndryshme neumln asistenceumln e qeveriseuml

9 Neuml dateumln 16 Neumlntor 2015 Kryeministri prezantoi peumlr biznesin e vogeumll disa nga

masat e parashikuara neuml Paketeumln Fiskale 2016 duke parashtruar lehteumlsira neuml barreumln

8

Ndeumlrkoheuml disa nga komentet meuml teuml spikatura nga grupet e interesit janeuml peumlrmbledhur si meuml poshteuml

11 Keumlto ndryshime pjeseuml e Projekt-Ligjeve teuml Paketeumls Fiskale 2016 janeuml ende neuml procesin legjislativ neuml Kuvendin e Shqipeumlriseuml 12 Paketa Fiskale 2016 u publikua zyrtarisht neuml dateumln 18 Neumlntor 2015 nga Ministria e Financave httpwwwfinancagovalallegjislacioniaktet-ligjore-dhe-nenligjore-per-taksatpaketa-fiskale- 13Keumlto deklarime u beumlneuml edhe gjateuml prezantimit neuml dateumln 6 Tetor 2015 teuml Anketeumls seuml kryer nga Foreign Investors Albanian Association (FIAA)- ldquoBusiness Environmentrdquo 14 Ky qeumlndrim eumlshteuml mbajtur nga drejtuesi i Dhomeumls seuml Tregtiseuml dhe Industriseuml Tiraneuml Z Nikolin Jaka neuml media dhe forume teuml ndryshme peumlrfshireuml edhe mbledhjen e dateumls 5 Tetor 2015 teuml Keumlshillit teuml Investimeve

fiskale Peumlr bizneset e vogla me xhiron vjetore nga 0-5 Milioneuml tatimi i thjeshtuar mbi fitimin do teuml ishte 0 ndeumlrsa peumlr bizneset me xhiro vjetore nga 5 Milioneuml-8 Milioneuml tatimi i thjeshtuar mbi fitimin do teuml ishte 511 Gjithashtu biznesit teuml vogeumll ju dhaneuml garanci peumlr teumlrheqjen e inspektoreumlve tatimoreuml nga terreni dhe kryerjen e kontrollove tatimore mbi bazeumln e Modelit teuml Riskut

10 Neuml dateumln 7 Dhjetor 2015 neuml njeuml seanceuml deumlgjimore teuml organizuar nga Komisioni

Parlamentar i Ekonomiseuml dhe Financave shoqatat e biznesit paraqiteumln sugjerimet dhe komentet e tyre lidhur me ndryshimet e parashikuara neuml Paketeumln Fiskale 201612 por edhe teuml ligjeve teuml ndryshme neuml fusheumln e ekonomiseuml duke e veumlneuml theksin kryesisht tek ulja e barreumls fiskale

11 Aksioni kundeumlr-informalitetit eumlshteuml mbeumlshtetur neuml parim nga njeuml seumlreuml institucionesh

dhe misionesh ndeumlrkombeumltare neuml Shqipeumlri nga shoqatat e biznesit dhe eksperteumlt neuml fusheumln e ekonomiseuml duke e cileumlsuar si njeuml iniciativeuml teuml domosdoshme peumlr ekonomineuml shqiptare

Eksperteuml teuml ndrysheumlm neuml fusheumln e ekonomiseuml e veumlneuml theksin tek domosdoshmeumlria e incentivave peumlr formalizim dhe peumlrmireumlsimi i administrimit fiskal si parakushte peumlr zbatimin e penaliteteve dhe gjobave ndaj biznesit

FIAA neuml nje deklarateuml peumlr shtyp teuml dateumls 10 Shtator 2015 ka deklaruar duke ju referuar aksionit se ldquoKy eumlshteuml njeuml hap meumlse i mireumlpritur peumlr ekonomineuml e vendit i cili do teuml peumlrmireumlsojeuml ndjesheumlm mjedisin e biznesit me peumlrfitime teuml dukshme peumlr teuml gjitheuml popullsineuml Peumlr meuml tepeumlr FIAA beson se njeuml lufteuml efektive ndaj informalitetit eumlshteuml njeuml nga meumlnyrat meuml teuml mira peumlr teuml parandaluar njeuml rritje teuml meumltejshme teuml taksave e cila do teuml pengonte rritjen ekonomikerdquo13

Dhoma e Tregtiseuml dhe Industriseuml Tiraneuml ka mbeumlshtetur aksionin ndaj informalitetit neuml parim por duke shprehur rezerva lidhur me masat represive teuml ndeumlrmarra nga Qeveria ndaj biznesit dhe ndaj ndryshimeve ligjore neuml Ligjin Nr 9920 ldquoPeumlr Procedurat Tatimore neuml RShrdquo peumlr ashpeumlrsimin e gjobave neuml fusheumln tatimore ndryshime teuml cilat u kryen pa konsultim paraprak me biznesin14

Dhoma Amerikane e Tregtiseuml ka shprehur shqeteumlsimin lidhur me aksionin e nisur nga qeveria kundeumlr informalitetit duke daleuml neuml peumlrfundimin se ashpeumlrsimet neuml procedurat tatimore kaneuml efekt teuml kundeumlrt dhe i detyrojneuml bizneset teuml falimentojneuml

Dhoma Gjermane e Tregtiseuml ka mbeumlshtetur aksionin ndaj informalitetit por duke neumlnvizuar se ldquodjalli fshihet neuml detajerdquo ka nxjerreuml neuml pah karakterin agresiv teuml aksionit

9

Pra neuml meumlnyreuml teuml peumlrmbledhur mund teuml neumlnvizohet se diskutimet dhe debatet nga aktoreuml teuml ndrysheumlm janeuml fokusuar neuml lidhje me faktin neumlse ldquomasat e ndeumlrmarra nga Qeveria janeuml ato teuml duhuratrdquo neuml lidhje me proporcionalitetin e tyre formeumln dhe peumlrmbajtjen duke u konsideruar shpeshhereuml edhe si ldquorepresiverdquo apo teuml kryera me ldquoqeumlllim peumlr teuml penalizuar biznesinrdquo Ndeumlrkoheuml qeuml verejmeuml se Qeveria ka ndeumlrmarreuml nje seumlreuml masash me synim krijimin e kushteve peumlr njeuml konkurrenceuml teuml ndershme Pra cilat mund teuml jeneuml arsyet e perceptimeve teuml meumlsipeumlrme nga ana e aktoreumlve teuml ndrysheumlm

15 httpwwwbalkanwebcomsitekasten-mbeshtesim-aksionin-ndaj-informalitetit-por-djalli-fshihet-ne-detaje 16 Burimi-Intervisteuml neuml Ora News 14 Tetor 2014 17 Burimi-httpwwwmapoal201509bb-mbeshtesim-luften-kunder-informalitetit-kujdes-me-te-varferit 18 Burimi httpwwwbankofalbaniaorgwebNJOFTIM_PER_SHTYP_7325_1php

dhe proporcionalitetin e masave ndeumlshkuese peumlr evazionin tatimor neuml raport me deumlmin e shkaktuar15

Konfindustria ka mbeumlshtetur aksionin parimisht duke propozuar hapa konkreteuml peumlr uljen e shkalleumls seuml informalitetit neuml vend sikurse eumlshteuml ulja e barreumls fiskale dhe liberalizimi i tregut teuml kasave fiskale

Avokati i Popullit ka neumlnvizuar se aksioni anti-informalitet duhet shoqeumlruar me politika sociale

Peumlrfaqeumlsuesi i Fondit Monetar Ndeumlrkombeumltar (FMN) neuml Shqipeumlri ka vlereumlsuar aksionin duke neumlnvizuar se ldquoNisma eumlshteuml e nxitur nga niveli i larteuml i informalitetit nga mungesa e teuml ardhurave dhe nga mozbatimi i ligjeve tatimore neuml maseuml teuml ploteuml Neuml aspektin e peumlrmbushjes seuml ligjeve tatimore ne e mbeumlshtesim ateuml Nuk kam pasur ndonjeumlhereuml peumlrshtypjen se kjo eumlshteuml e fokusuar te biznesi i vogeumll neuml veccedilanti Ajo qeuml qeveria synon teuml arrijeuml eumlshteuml qeuml luftojeuml informalitetin kudo qeuml shtrihet neuml teuml gjitha transaksionet ekonomikerdquo16

Peumlrfaqeumlsuesja e Bankeumls Boteumlrore neuml Shqipeumlri ka neumlnvizuar se ldquolufta kundeumlr informalitetit duhet teuml jeteuml e vazhdueshme dhe se duhet teuml zbatohet ndershmeumlrisht neuml teuml gjitha segmentet e ekonomiseuml dhe biznesit ccedilka krijon besueshmeumlri neuml syteuml e publikut qeuml reformat janeuml teuml ndershme dhe zbatimi i ligjit eumlshteuml i barabarteuml peumlr teuml gjitheumlrdquo Gjithashtu sipas saj ldquoQeveria do duhet teuml sigurojeuml mekanizma teuml mjaftuesheumlm sociale peumlr teuml adresuar pasojat apo ccedileumlshtjet afatshkurtra qeuml mund teuml dalin mbi segmentet meuml teuml varfeumlra teuml shoqeumlriseumlrdquo17

Banka e Shqipeumlriseuml neuml njeuml njoftim peumlr shtyp ka mbeumlshtetur aksionin ndaj informalitetit duke vlereumlsuar faktin se ldquoLufta kundeumlr informalitetit do teuml sillte shmangien e dy standardeve neuml pasqyrat financiare dhe bilancet e kompanive Formalizimi do teuml ndikonte dhe neuml zhvillimin e tregjeve teuml kapitaleve ndeumlrkoheuml qeuml po konsideron efektet e aksionitrdquo18

10

III METODOLOGJIA

A Hulumtimi i dokumentave

Peumlr teuml beumlreuml njeuml analizeuml realiste por edhe krahasimore Sekretariati ka konsideruar edhe njeuml seumlreuml studimesh akademike mbi informalitetin matjet e tij ndikimin neuml ekonomi dhe trajtimin e fenomenit Janeuml studiuar reformat meuml teuml mira anti-informalitet teuml kryera nga qeveriteuml e vendeve teuml BE-seuml (Itali dhe Sllovaki) Turqiseuml Moldaviseuml Gjeorgjiseuml dhe rajonit (Maqedoni) etj si edhe studime te OECD FMN Banka Boteumlrore IFC EBRD Janeuml organizuar intervista me aktoreuml teuml ndrysheumlm teuml biznesit si edhe njeuml konsultim i hapur dhe gjitheumlpeumlrfshireumls me peumlrfaqeumlsues teuml 14 dhomave teuml tregtiseuml dhe shoqatave teuml biznesit19 Gjithashtu peumlr trajtimin e informalitetit neuml kontekstin shqiptar eumlshteuml beumlreuml keumlrkim neuml dokumentat kryesore zyrtare teuml publikuara dhe teuml miratuara nga Qeveriteuml shqiptare me fokus lufteumln ndaj ekonomiseuml informale Renditja e tyre eumlshteuml kryer si meuml poshteuml neuml rendin kronologjik

19 httpswwwinvestmentcomalsqper-nje-reforme-efikase-kunder-informalitetit 20 Urdheumlr Nr 180 dateuml 11112004 i Kryeministrit ldquoPeumlr ngritjen e Komitetit peumlr Hartimin dhe Zbatimin e njeuml Plani Veprimi peumlr Reduktimin e Ekonomiseuml Informalerdquo 21 VKM Nr 246 dateuml 21042005

Aktet dhe dokumentat e miratura dhe teuml publikuara

1 1 Neuml fund teuml vitit 2003 Ministria e Ekonomiseuml i keumlrkoi OECD Investment Compact teuml kryente njeuml studim mbi ekonomineuml informale neuml vend me qeumlllim identifikimin e rekomandimeve teuml nevojshme peumlr reduktimin e ekonomiseuml informale Deri meuml sot ky eshte studimi meuml i ploteuml i kryer lidhur me informalitetin neuml ekonomineuml shqiptare Studimi u krye duke peumlrdorur njeuml kombinim teuml statistikave makro dhe mikroekonomike dhe mori neuml konsiderateuml madheumlsineuml dhe intensitetin e aktiviteteve informale neuml sektorin e shoqeumlrive tregtare ndikimin e regjimeve tatimore dhe sigurimeve shoqeumlrore si edhe lidhjen qeuml ekziston midis ekonomiseuml informale dhe peumlrhapjes seuml konkurrenceumls seuml pandershme Neuml peumlrputhje me gjetjet dhe rekomandimet e keumltij studimi Qeveria shqiptare ngriti njeuml Komitet peumlr peumlrgatitjen hartimin dhe zbatimin e njeuml plani veprimi peumlr reduktimin e ekonomiseuml informale20

2 2 Ky Komitet peumlrgatiti neuml Dhjetor 2004 njeuml Plan Veprimi teuml detajuar peumlr reduktimin e ekonomiseuml informale Plani i Veprimit identifikonte objektivat qeuml synoheshin masat qeuml do teuml zbatoheshin sipas afateve kohore konkrete institucionet peumlrgjegjeumlse dhe treguesit e monitorimit Plani i Veprimit parashikonte zbatimin e masave neuml periudheumln kohore 2005-2009 dhe u miratua neuml Prill teuml vitit 200521

3 3 Pas zgjedhjeve teuml peumlrgjithshme teuml vitit 2005 Qeveria shqiptare miratoi njeuml plan veprimi teuml reformeumls rregullatore neuml funksion teuml peumlrmireumlsimit teuml klimeumls seuml biznesit duke e argumentuar keumlteuml me faktin se kuadri rregullator jocileumlsor neuml fuqi deri neuml ateuml koheuml ka

11

B Takime individuale

Gjateuml periudheumls Tetor-Neumlntor 2015 nga ana e Sekretariatit janeuml kryer njeuml numeumlr i konsideruesheumlm takimesh me aktoreuml teuml ndrysheumlm teuml peumlrfshireuml neuml diskutimet mbi aksionin kundeumlr-informalitetit si shoqeumlri tregtare shoqata dhe organizata biznesesh aktoreuml teuml shoqeumlriseuml civile eksperteuml teuml pavarur teuml ekonomiseuml peumlrfaqeumlsues teuml organizatave ndeumlrkombeumltare dhe zyrtareuml teuml administrateumls fiskale etj Qeumlllimi i takimeve ka qeneuml peumlr teuml mbledhur sa meuml shumeuml mendime mbi aksionin shkaqet e informalitetit dhe sugjerime peumlr trajtimin me efektivitet teuml fenomenit

22 VKM Nr 157 dateuml 15032006 23 VKM Nr 430 dateuml 28062006 24 VKM Nr 33 dateuml 29012014 25 VKM Nr 591 dateuml 10092014 26 VKM Nr 818 dateuml 26112014 27 Strategjia peumlr Menaxhimin e Financave Publike-Ministria e Financave

nxitur njeuml shkalleuml teuml larteuml informaliteti neuml ekonomineuml shqiptare22

4 4 Plani i Veprimit peumlr Reduktimin e Ekonomiseuml Informale u rishikua seumlrish peumlr periudheumln 2006-200923 por duke u mbeumlshtetur seumlrish neuml teuml njeumljtat shtylla kryesore si 1) Peumlrmireumlsimi dhe rregullimi i vlereumlsimeve statistike dhe teuml PBB-seuml 2) Identifikimi dhe mbledhja e sakteuml e kontributeve shoqeumlrore 3) Peumlrmireumlsimi i mjedisit teuml biznesit dhe lehteumlsimi i procedurave peumlr hapjen dhe zhvillimin e tij

5 5 Nga 2014 e neuml vijim janeuml miratuar njeuml seumlreuml dokumentash teuml tjereuml me impakt edhe neuml reduktimin e informalitetit neuml ekonomi si

a) Programi Ekonomik dhe Fiskal i Shqipeumlriseuml peumlr periudheumln 2014-201624 neuml teuml cileumln evidentohen drejtimet kryesore teuml lufteumls kundeumlr informalitetit

- rritja e inspektimeve nga Inspektorati Shteteumlror i Puneumls (ISHP)

- rritja e kontrolleve nga Njeumlsia e Zbatimi teuml Task-Forceumls neuml Drejtorineuml e Hetimit Tatimor

- rritja e peumlrdorimit teuml pajisjeve fiskale

b) Plani i veprimit peumlr peumlrmireumlsimin dhe monitorimin e indikatoreumlve ldquoDoing Business 2015rdquo25

c) Strategjia Kombeumltare peumlr Puneumlsim dhe Afteumlsi 2014 - 2020 dhe Plani i Veprimit

peumlr zbatimin e saj26 e cila evidenton problematikat e informalitetit e pareuml neuml keumlndveumlshtrimin e ccedileumlshtjeve teuml puneumlsimit

d) Strategjia peumlr Menaxhimin e Financave Publike 2014-202027 e cila pavareumlsisht se

nuk lidhet drejtpeumlrseumldrejti me informalitetin neuml ekonomi ka objektiv garantimin e njeuml sistemi teuml financave publike qeuml nxit transparenceumln peumlrgjegjshmeumlrineuml disiplineumln fiskale dhe efikasitetin neuml menaxhimin dhe peumlrdorimin e burimeve publike peumlr ofrimin e sheumlrbimeve teuml peumlrmireumlsuara dhe zhvillimin ekonomik

12

C Anketa On-line

Gjithashtu njeuml Anketeuml anonime mbi informalitetin u peumlrgatit nga Sekretariati dhe u lanccedilua neuml faqen e KI peumlr teuml marreuml opinione teuml drejtpeumlrdrejta nga biznesi Anketa u ploteumlsua nga 89 biznese online dhe 11 kompani neuml takimet direkte Rreth 60 e firmave janeuml mbi 8 milion lekeuml xhiro dhe peumlrkateumlsisht 73 subjekt i TVSH-seuml dhe 20 janeuml biznese teuml klasifikuara si VIP nga Drejtoria Rajonale e Tatimpaguesve teuml Meumldhenj Bizneset e huaja peumlrfaqeumlsojneuml rreth 30 teuml peumlrgjigjeve Sektoreumlt meuml teuml peumlrfaqeumlsuar neuml Anketeuml janeuml Sheumlrbimet me 36 Tregtia me 33 Industria me 29 Pyetjet e Anketeumls u fokusuan neuml peumlrftimet dhe kostot e formalizimit evidentimin e shkaqeve qeuml ccedilojneuml neuml informalitet dhe masat qeuml bizneset mendojneuml se duhet teuml zbatohen peumlr teuml nxitur dhe lehteumlsuar formalizimin e ekonomiseuml shqiptare

D Rast Studimor ndash Sektori i Qumeshtit

Peumlr teuml evidentuar problemet neuml njeuml dimension sektorial dhe konkret analiza u shoqeumlrua edhe me njeuml studim paraprak teuml informalitetit neuml sektorin e peumlrpunimit teuml qumeumlshtit Qeumlllimi eumlshteuml kryerja e njeuml studimi me teuml fokusuar nga ana sektoriale peumlr teuml evidentuar me konkretisht problemet me qeumlllim dheumlnien e rekomandimeve sa meuml realiste peumlr njeuml reformeuml teuml sukseshme Gjetjet e pasqyruara bazohen tek problemet e ngritura gjateuml diskutimeve me rreth 200 aktoreuml teuml sektorit kryesisht prodhues teuml qumeumlshtit nga rajoni i Fierit Beratit dhe Vloreumls Shoqata e Peumlrpunuesve teuml Qumeumlshtit dhe teuml Mishit (ADAMA) si peumlrfaqeumlsuesit e baxhove meuml teuml meumldha neuml vend dhe peumlrpunuesit individualeuml neuml zonat e Peumlrmetit Fierit dhe Vloreumls Ai merr neuml shqyrtim teuml gjitheuml zinxhirin e vlerave me teuml gjitheuml aktoreumlt dhe operacionet formale informale neuml prodhim shpeumlrndarje dhe puneumlsim

IV ANALIZA E INFORMALITETIT NEuml SHQIPEumlRI

A Pikeumlnisja e analizeumls

Studime teuml organizatave ndeumlrkombeumltare kaneuml treguar se Shqipeumlria ka njeuml shkalleuml teuml konsiderueshme teuml informalitetit neuml ekonomi Anketa e BERZH dhe Grupit teuml Bankeumls Boteumlrore me Ndeumlrmarrjet (BEEPS V) ka evidentuar se 402 e firmave teuml anketuara raportojneuml konkurrenceuml nga sektori informal vecaneumlrisht e ndjeshme neuml sipeumlrmarrjet e vogla dhe teuml mesme Studimi i Schneider (2010) ka vlereumlsuar ekonomineuml informale peumlr periudheumln 1999-2007 peumlr Shqipeumlrineuml neuml mesatarisht 343 teuml PBB-seuml Njeuml studim meuml i fundit i Boka dhe Torluccio (2013) ka llogaritur se ekonomia informale peumlr periudheumln 1996-2012 neuml vareumlsi teuml metodeumls seuml peumlrdorur vlereumlsohet mesatarisht nga 136 neuml 38 teuml PBB-seuml Sipas Qeveriseuml shqiptare niveli i informalitetit neuml ekonomi vlereumlsohet teuml jeteuml mbi 50

13

Informaliteti nuk eumlshteuml njeuml fenomen i ndeshur veteumlm neuml Shqipeumlri apo vende neuml tranzicion Schneider (2010) ka beumlreuml llogaritjet peumlr 27 vendet e BE peumlr nivelin e ekonomiseuml informale peumlr periudheumln 2003-2012 duke konkluduar me Bullgarineuml peumlr shkalleumln meuml teuml larteuml teuml informalitetit neuml 301 teuml PBB-seuml neuml 2012 dhe Austrineuml peumlr shkalleumln meuml teuml uleumlt neuml 76 teuml PBB-seuml ndeumlrkoheuml mesatarja europiane neuml po keumlteuml vit llogaritet neuml 182 teuml PBB-seuml Informacion meuml i detajuar neuml vendet e BE-seuml jepet neuml Aneksin 1 Shumeuml qasje neuml trajtimin e informalitetit peumlrqeumlndrohen neuml Sipeumlrmarrjet dhe peumlrpiqen teuml identifikojneuml kriteret qeuml dallojneuml sipeumlrmarrjet e formalizuara nga sipeumlrmarrjet informale Disa nga treguesit kryesoreuml28 qeuml mbahen parasysh peumlr teuml identifikuar sipeumlrmarrjet informale kaneuml teuml beumljneuml me madheumlsineuml statusin e regjistrimit apo njohjes seuml sipeumlrmarrjes nga njeuml agjenci qeveritare puneumldheumlneumlsikontributet e sigurimeve shoqeumlrore teuml paguara nga Sipeumlrmarrja forma ligjore e organizimit teuml sipeumlrmarrjes dhe natyra e llogarive financiare teuml drejtat ligjore dhe ato teuml proneumlsiseuml

Sidoqofteuml peumlr njeuml analizeuml teuml ploteuml teuml faktoreumlve qeuml nxisin informalitetin duhet njeuml analizeuml

meuml e thelluar me nje veumlshtrim i gjithansheumlm ligjor dhe institucional mbi mangeumlsiteuml qeuml mund teuml leumlneuml hapeumlsira ose nxisin informalitetin si psh legjislacioni i puneumls ccedileumlshtjet e proneumlsiseuml rregjistrimit dhe liccedilencimit teuml aktiviteteve private tregut financiar barra fiskale dhe sistemi tatimor etj Neuml fakt ky Punim nuk pretendon teuml ezaurojeuml teuml gjitha problematikat mbi shkaqet dhe masat peumlr trajtimin e informalitetit Ai synon teuml nxiseuml debatin duke strukturuar reagimet ndaj veprimeve teuml ndeumlrmarra nga vendimarrja dhe teuml prioritizojeuml rekomandimet konkrete teuml gjeneruara nga biznesi me synim peumlrmireumlsimin e klimeumls seuml biznesit

Neuml peumlrgjithesi mund teuml themi se vihet re njeuml ndeumlrgjegjeumlsim dhe mireumlkuptim nga teuml gjitheuml aktoreumlt peumlr domosdoshmeumlrineuml dhe peumlrfitimet qeuml mund teuml gjenerojeuml neuml afat teuml gjateuml formalizimi i ekonomiseuml Rreth 80 teuml bizneseve teuml peumlrgjigjura neuml Anketeuml konfirmojneuml se ndeshen me konkurrenceuml teuml pandershme si pasojeuml e informalitetit Po sipas rezultateve teuml Anketeumls pjesa meuml e madhe e bizneseve (rreth 60) e konsiderojneuml me meuml shumeuml kosto se peumlrfitim teuml qeumlnit informal Megjithateuml edhe teuml qenit me peumlrfitim shikohet meuml shumeuml neuml afat teuml shkurteumlr e nxitur nga konteksti aktual ligjor dhe administrativ ndeumlrsa pranohet se ka meuml shume kosto qeuml lidhen me pagesat neumln doreuml sigurineuml e biznesit dhe frikeumln nga kontrollet tatimore

Sipas njeuml studimi teuml ILO29 (2011) mbi puneumlsimin informal arsyet peumlr informalitetin neuml

Shqipeumlri lidhen si me legjislacionin e komplikuar dhe rregullimet administrative barreumln fiskale mungeseumln e besimit tek institucionet ashtu edhe me kultureumln dhe etikeumln peumlr teuml paguar taksat edhe pranimin gjereumlsisht nga publiku i puneumls ilegale Shkalla e informalitet eumlshteuml refleksion edhe i modelit teuml zhvillimit ekonomik teuml vendit Ekonomia shqiptare eumlshteuml njeuml ekonomi e bazuar kryesisht neuml sheumlrbime dhe bujqeumlsi ku sektori bujqeumlsor ka njeuml kontribut shumeuml teuml ndjesheumlm neuml krahasim me vendet e rajonit neuml Produktin e Brendsheumlm Bruto por nga ana tjeteumlr ka edhe produktivitetin meuml teuml uleumlt neuml rajon (Grafiku 1)

28 ldquoInformality Inclusiveness and Economic Groeumlth An Overvieeuml of Key Issuesrdquo - James Heintz University of Massachusetts Amherst USA Political Economy Research Institute- July 2012 29 ldquoNjeuml studim krahasues mbi puneumlsimin informal neuml Shqipeumlri Bosnjeuml dhe Hercegovineuml Moldavi dhe Mal i Zirdquo ndashILO 2011

14

Grafiku 1

Kontributi i Sektoreumlve neuml Produktin e Brendsheumlm Bruto peumlr 2006-2014

Burimi World Bank Data Kontributi i bujqeumlsiseuml me rreth 22 teuml PBB-seuml peumlr 2014 eumlshteuml akoma meuml i ndjesheumlm neuml puneumlsim ku mesatarisht 50 e fuqiseuml puneumltore peumlr 2012-2015 deklarohet e veteumlpuneumlsuar neuml keumlteuml sektor sipas statistikave zyrtare teuml INSTAT30 (Grafiku 2)

Grafiku 2 Teuml veteumlpuneumlsuarit neuml sektorin privat bujqeumlsor

42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15

Burimi INSTAT Po sipas INSTAT peumlr vitin 2014 veteumlm 13 e aktiviteteve ekonomike te regjistruara i peumlrkasin bujqeumlsiseuml ndeumlrsa pesheumln meuml teuml madhe teuml numrit teuml ndeumlrmarrjeve e mban tregtia me 47 me numrin edhe meuml teuml larteuml teuml personave fizikeuml 27 teuml totalit teuml teuml regjistruarve Mendohet se sektoreumlt qeuml paraqesin meuml shumeuml informalitet janeuml tregtia

30 Anketa e Forceumls seuml Puneumls T-2 2015 INSTAT

15

sheumlrbimet dhe bujqeumlsia Teuml dheumlnat fiskale tregojneuml se pesha e sektorit publik ndaj PBB-seuml eumlshteuml neuml nivelet meuml teuml uleumlta neuml rajon e krahasueshme me Kosoveumln neuml 25-26 e PBB-seuml peumlr periudheumln 2000 ndash 2015 (Grafiku 3)

Grafiku 3 Teuml ardhurat qeveritare ndaj PBB peumlr vendet e Ballkanit Pereumlndimor 2000 ndash 2015

Burimi FMN WEO October 2015

Burimi kryesor i teuml ardhurave qeveritare mbeten teuml ardhurat tatimore dhe doganore ku veccedilaneumlrisht i duksheumlm eumlshteuml kontributi i TVSH-seuml i ndjekur nga sigurimet shoqeumlrore dhe akciza siccedil tregohet neuml Tabeleumln 1 meuml poshteuml me teuml dheumlna qeuml nga viti 2005

Tabela 1 Pesha e teuml ardhurave nga taksat ndaj totalit teuml teuml ardhurave tatimore

Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015

Nga Tatimet dhe Doganat 74 75 77 78 77 77 77 77 76 75 75

TVSH 35 36 38 41 41 40 39 39 37 37 36 Tatimi mbi fitimin 10 11 9 7 6 6 6 6 5 6 7

Akcizat 10 11 13 12 12 13 13 12 13 12 12

TAP 4 4 7 9 10 9 9 9 10 9 9 Sigurimi Shoqeumlror 18 17 16 16 16 16 16 16 17 18 17 Sigurimi Sheumlndeteumlsor 2 2 2 2 2 2 2 2 2 2 3

Burimi Ministria e Financave- Tetor 2015

16

Referuar studimit teuml IFC (2013)31 kosto e peumlrmbushjes seuml detyrimeve tatimore paraqet njeuml pesheuml meuml teuml reumlndeuml peumlr firmat meuml teuml vogla duke peumlrbeumlreuml 47 teuml totalit teuml teuml ardhurave peumlr kompaniteuml Mikro 39 peumlr kompaniteuml e vogla 14 peumlr kompaniteuml mesatare dhe 03 peumlr kompaniteuml e meumldha Raporti i Bankeumls Boteumlrore Doing Business 2016 ka konkluduar se ldquoShqipeumlria renditet e 142-ta neuml tregusin e Pagimit teuml Taksave dhe njeuml firme mesatarisht duhet teuml beumljeuml 34 pagesa taksash neuml vit dhe teuml harxhojeuml 357 oreuml peumlr peumlrgatitje ploteumlsim dhe pagesa dhe teuml paguajeuml njeuml total teuml taksave neuml 365 teuml fitimitrdquo Sikurse u tha me lart informaliteti ka njeuml natyreuml dhe shfaqje komplekse dhe trajtimi i tij keumlrkon njeuml keumlndveumlshtrim disa planesh teuml cilat lidhen neuml thelb edhe me klimeumln e biznesit Ky Dokument ka evidentuar veteumlm disa nga shkaqet meuml teuml peumlrmendura neuml intervistat diskutimet me palet e interesuara dhe peumlrgjigjet e Anketeumls si edhe teuml ndeshura neuml praktikat ndeumlrkombeumltare Bazuar neuml sa meuml sipeumlr Sekretariati ka identifikuar se neuml rastin e Shqipeumlriseuml faktoreumlt konkreteuml qeuml nxisin informalitetin lidhen me (i) sistemin tatimor (ii) cileumlsineuml e institucioneve (iii) aksesin neuml financim dhe (iv) masat ndeumlshkimore

B Gjetjet e Analizeumls

Referuar rezultateve teuml Anketeumls takimeve dhe tryezeumls me peumlrfaqeumlsues teuml biznesit eumlshteuml arritur teuml konkludohet neuml njeuml seri shkaqesh qeuml shikohen si nxiteumls teuml informalitetit por qeuml mund teuml kthehen njeumlkoheumlsisht neuml frenues teuml fenomenit dhe kontribues neuml klimeumln e teuml beumlrit biznesit neumlse keumlto tregues peumlrmirsohen Nga peumlrgjigjet neuml Anketeuml bizneset shprehen se ndeshin veumlshtireumlsi meuml teuml meumldha neuml lidhje me sistemin tatimor (numrin e taksave barreumln fiskale dhe procedurat tatimore) si dhe peumlr sa i peumlrket aksesit neuml kreditim (Grafiku 4)

Grafik 4

Faktoreumlt meuml problematikeuml peumlr teuml beumlreuml biznes sipas Anketeumls

Burimi Peumlrpunim i autoreumlve nga peumlrgjigjet e Anketeumls

31 Tax Compliance Cost in Albania IFC- IDRA (2013)

17

1 Sistemi Tatimor

Sistemi tatimor peumlrbeumln njeuml nga shtyllat kryesore qeuml lehteumlson ose veumlshtireumlson formalizimin e ekonomiseuml por edhe beumln ose jo meuml atraktive klimeumln e biznesit Neuml keumlndveumlshtrimin e sistemit tatimor nga biznesi janeuml identifikuar si shqeteumlsime barra tatimore fragmentizimi i sistemit tatimor administrata tatimore dhe proccediledurat tatimore

Administrimi i taksave shprehet si problematike edhe neuml raporte teuml ndryshme teuml organizatave ndeumlrkombeumltare peumlr klimeumln e biznesit neuml Shqipeumlri neuml keumlto vitet e fundit por njeumlkoheumlsisht eumlshteuml njeuml shqeteumlsim i hapur i biznesit nga takimet direkte dhe peumlrgjigjet e ardhura neumlpeumlrmjet Anketeumls on-line Komente teuml shumeumlllojshme neuml peumlrgjitheumlsi negative mbi kapacitet e administrateumls interpretimin e legjislacionit kontrollet e shpeshta tatimore janeuml neumlnvizuar neuml vazhdimeumlsi nga biznesi Keumlto komente vazhdojneuml teuml jeneuml neuml koherenceuml edhe me gjetjet dhe rekomandimet e Dokumentit teuml Puneumls seuml Sekretariatit ldquoPropozime peumlr Peumlrmireumlsimin e Proccedilesit teuml Kontrollit Tatimor Analizeuml neuml kuadeumlr teuml Peumlrmireumlsimit teuml Klimeumls seuml Biznesit neuml Shqipeumlrirdquo teuml prezantuar neuml Mbledhjen e dateumls 5 Tetor ku konkretisht janeuml evidentuar TVSH paqarteumlsia dhe ndryshimet e shpeshta teuml legjislacionit tatimor dhe marreumldheumlniet me Administrateumln Tatimore si faktoreumlt qeuml mund teuml ccedilojneuml neuml informalitet (Grafik 5)

Grafik 5 Opinionet e biznesit mbi faktoreumlt kryesoreuml qeuml ccedilojneuml neuml informalitet neuml lidhje me

Sistemin Tatimor

Burimi Anketa e Kontrollit Tatimor Peumlrpunim i Sekretariatit Shtator- Tetor 2015

Ka shqeteumlsime nga bizneset mbi proccediledurat e njohjes seuml shpenzimeve teuml tyre (si psh njohja e firove) nga ana e administrateumls tatimore dhe mungesa e kapaciteteve teuml keumlsaj teuml fundit peumlr teuml kuptuar proccedilese teuml caktuara teknologjike Reagime teuml shumta nga bizneset por edhe eksperteumlt fiskaleuml ka neuml lidhje me politikeumln aktuale fiskale teuml fragmentizuar qeuml

18

shikohet si shtyseuml peumlr informalitet ndeumlrsa neumlnvizohet ekzistenca e njeuml administrate tatimore jo profesionale qeuml nuk i peumlrgjigjet intensitetit dhe profesionalizmit qeuml keumlrkon reforma kundeumlr informalitetit Ndoneumlse hapa teuml reumlndeumlsisheumlm janeuml ndeumlrmarreuml koheumlt e fundit nga Drejtoria e Peumlrgjithshme e Tatimeve sikurse eumlshteuml zbatimi i Modelit teuml Riskut apo kryerja e trajnimeve intensive teuml administrateumls tatimore mendojmeuml se ka vend peumlr ndryshimin e qasjes seuml marreumldheumlnies administrateuml tatimore-biznes Krijimi i nje klime mireumlkuptimi dhe zhvillimi i dy-kahsheumlm do teuml ishte qeuml kontrolli i pareuml nga tatimoreumlt tek biznesi teuml ishte konsultativ dhe neuml rast teuml mos zbatimit teuml udheumlzimeve teuml leumlna nga tatimoreumlt kontrolli i dyteuml teuml vijonte me zbatimin e penaliteteve teuml ashpra Kjo do teuml shmangte konfuzionin keqinterpretimet dhe abuzimet nga teuml dyja paleumlt Sipas peumlrgjigjeve direkte neuml Anketeuml korrupsioni neuml administrateuml nxit informalitetin dhe mospagimin e taksave Meuml konkretisht janeuml paraqitur si meuml poshteuml ccedileumlshtjet e evidentuara a) Fragmentizimi i sistemit tatimor

pragu i TVSH-seuml neuml xhiron 5 Milioneuml lekeuml peumlr biznesin e vogeumll beumln qeuml zinxhiri i TVSH-seuml teuml thyhet dhe te mos mundeumlsohet lidhja deri tek konsumatori final tek i cili duhet teuml shkarkohet kjo takseuml indirekte Megjitheumlse eumlshteuml konsideruar si njeuml maseuml mbeumlshteteumlse peumlr zhvillimin e biznesit teuml vogeumll por edhe faktor neuml uljen e cmimeve peumlr konsumatoreumlt peumlr njeuml pjeseuml teuml konsiderueshme teuml eksperteumlve dhe bizneseve shikohet si njeuml nxiteumls drejt informalitetit dhe evazionit fiskal Vlereumlsohet e padrejteuml ndeumlrprerja e zinxhirit teuml TVSH-seuml qeuml shmang kontrollin e xhiros reale teuml bizneseve mundeumlsineuml e kryqeumlzimit teuml faturave me TVSH dhe verifikimin e inventareve dhe shitje-blerjeve teuml mallrave teuml ndeumlrmjeteumlm Ndeumlrkoheuml qeuml ka njeuml presion nga bizneset qeuml e konsiderojneuml veten teuml vegjeumll peumlr teuml mos marreuml fatureuml me TVSH nga shiteumlsit me shumiceuml dhe furnitoreumlt peumlr teuml shmangur kontrollin dhe ruajtur xhiron e deklaruar neumln pragun e TVSH-seuml

ndarja e normeumls seuml tatim fitimit sipas xhiros neuml biznes i vogeumll dhe i madh Qeveria me paketeumln e re fiskale teuml 2016 ka parashikuar si incentiveuml peumlr biznesin e vogeumll neuml kuadeumlr teuml masave kundeumlr informalitetit heqjen e tatimit mbi fitimin peumlr bizneset deri neuml 5 milion lekeuml xhiro dhe uljen neuml 5 teuml tatimit mbi fitimin peumlr fasheumln nga 5 ndash 8 milion lekeuml xhiro Seumlrisht kalimi nga njeuml normeuml fitimi teuml biznesit teuml vogeumll 0 neuml 5 dhe meuml tej neuml 15 konsiderohet si njeuml shkak peumlr teuml qeumlndruar poshte nivelit teuml 5 milion apo 8 Milioneuml lekeuml xhiro vjetore

b) Ccedilmimet e referenceumls neuml dogana dhe tarifat doganore peumlr importet nga vendet e

jashte BE-seuml si psh nga Kina shpesh jane shkak peumlr kontrabandeuml evazion por edhe abuzim neuml fshehjen apo mbivlereumlsim teuml kostos reale teuml blerjes seuml produkteve Ndeumlrkoheuml qeuml tarifat e uleumlta doganore neuml rajon nxisin hyrjen e mallrave ilegalisht si mallra konsumi vetjak dhe konkurrenceumln e pandershme neuml tregje

19

c) Paisjet fiskale

Ka njeuml perceptim se Aksioni i Qeveriseuml eumlshteuml i peumlrqeumlndruar neuml pajisjen me kaseuml fiskale leumlshimin dhe marrjen e kuponit tatimor Pajisja me kaseuml vlereumlsohet si njeuml mjet i reumlndeumlsisheumlm peumlr shmangien e evazionit fiskal Megjithateuml ka diskutime mbi cmimin e larteuml teuml kasave fiskale peumlr trsquou peumlrballuar veccedilaneumlrisht nga biznesi i vogeumll asistenceumln neuml koheuml peumlr proceset e mireumlmbajtjes nga kompaniteuml e kasave fiskale Gjithashtu evidentohet qe administrata tatimore nuk unifikon praktikeumln mbi rastet kur edhe pse sipas legjislacionit nuk eumlshteuml e nevojshme pajisja me kasa fiskale - seumlrish bizneset detyrohen teuml pajisen me to nga frika e penaliteteve Motivimi i bizneseve peumlr teuml peumlrdorur sa meuml shumeuml kanalet bankare peumlr transaksionet e biznesit edhe peumlr bizneset e vogla duhet inkurajuar pasi kuadri ligjor nuk detyron pajisjen me kaseuml fiskale neuml rastin kur biznesi kryen arkeumltime neuml rrugeuml bankare Meuml poshteuml jepet analiza ligjore peumlr raste teuml tilla e peumlrgatitur nga Sekretariati dhe deumlrguar Ministriseuml seuml Financave dhe Drejtoriseuml seuml Peumlrgjithshme teuml Tatimeve

Analiza mbi detyrimin ligjor peumlr pajisjen me kaseuml fiskale

Biznese dhe individeuml teuml regjistruar rregullisht neuml Qendreumln Kombeumltare teuml Regjistrimit si subjekte tregtare ose persona fizikeuml peumlr shkak teuml aktivitetit teuml tyre tregtar teuml kufizuar nuk kryejneuml pagesa cash peumlr qarkullimin e mallrave apo sheumlrbimeve teuml tyre Keumlto pagesa kryhen rregullisht neumlpeumlrmjet bankave teuml nivelit teuml dyteuml neuml Republikeumln e Shqipeumlriseuml duke dokumentuar keumlsisoj teuml gjitha arkeumltimet dheose pagesat e tyre

Neuml keumlto kushte keumlto biznese leumlshojneuml fatura teuml rregullta tatimore (format TVSH ose fatureuml e thjeshteuml tatimore) por nuk kaneuml instaluar pajisje fiskale neuml peumlrputhje me parashikimet e Nenit 55 teuml Ligjit Nr9920 dateuml 19052008 (i ndryshuar) i cili parashikon rregullin e peumlrgjithsheumlm neuml paragrafin 1 si vijon ldquoTatimpaguesit qeuml kryejneuml qarkullimin e mallrave dhe teuml sheumlrbimeve peumlr teuml cilat pagesat nuk kryhen neumlpeumlrmjet bankeumls janeuml teuml detyruar teuml instalojneuml dhe teuml peumlrdorin sistemin fiskal neumlpeumlrmjet peumlrdorimit teuml pajisjeve fiskale peumlr regjistrimin e pagesave me para neuml doreuml dhe peumlr leumlshimin neuml meumlnyreuml teuml detyrueshme teuml kuponit tatimorrdquo dhe neuml vijim teuml detajimeve ligjore teuml peumlrcaktuara neuml Udheumlzimin e Ministrit teuml Financave Nr 24 dateuml 02092008 ldquoPeumlr Procedurat Tatimorerdquo (i ndryshuar)

Pavareumlsisht nga sa meuml sipeumlr parashikuar neuml dispozitat ligjore gjateuml kontrolleve teuml kryera nga ana e administrateumls tatimore neuml terren dhe nga interpretimet qeuml po japin Drejtoriteuml Rajonale Tatimore lidhur me keumlteuml problematikeuml keumltyre bizneseve ju keumlrkohet domosdoshmeumlrisht instalimi i pajisjeve fiskale edhe pse nuk kryejneuml asnjeuml arkeumltim cash Si justifikim peumlr keumlteuml keumlrkeseuml keumltyre bizneseve ju argumentohet se lloji i aktivitetit teuml ushtruar nuk eumlshteuml i peumlrjashtuar nga detyrimi i leumlshimit teuml kuponit tatimor sipas peumlrcaktimeve teuml VKM Nr781 dateuml 14112007 ldquoPeumlr Karakteristikat Teknike e Funksionale teuml Pajisjeve Fiskalerdquo paragrafi 1 pika 923 dhe paragrafi III Sipas Sekretariatit teuml Keumlshillit teuml Investimeve dhe jo veteumlm keumlto interpretime vijneuml ndesh neuml geumlrmeuml dhe me frymeumln e Ligjit Nr9920 dhe Udheumlzimit Nr 24 dhe krijojneuml konfuzion tek tatimpaguesit Neuml analizeumln e Sekretariatit tatimpaguesit teuml cileumlt nuk kryejneuml arkeumltime cash por i realizojneuml keumlto pagesa veteumlm neumlpeumlrmjet Bankeumls nuk kaneuml detyrimin e instalimit teuml pajisjeve fiskale Neumlse do teuml ishte ndryshe legjislatori nuk do teuml parashikonte shprehimisht neuml Nenin 55 togfjaleumlshin ldquopeumlr teuml cilat pagesat nuk kryhen neumlpeumlrmjet bankeumlsrdquo

20

2 Cileumlsia e Institucioneve

Ka njeuml mungeseuml besimi nga bizneset tek instistucionet publike neuml peumlrgjitheumlsi dhe ato teuml administrimit fiskal neuml veccedilanti Diskutohet peumlr korrupsionin dhe ndikimin politik si faktoreuml qeuml kaneuml gjeneruar shkalleumln e larteuml teuml informalitetit Ndeumlrkoheuml ka shqeteumlsime edhe peumlr kontrabandeumln e mallrave qeuml importohen por edhe mungeseuml kapacitetesh dhe standartizime peumlr kontrollin e prodhimit vendas Neuml meumlnyreuml teuml peumlrmbledhur disa nga problematikat kryesore janeuml

a) Kapacitetet e Administrateumls Publike Eumlshteuml njeuml shqeteumlsim i vazhduesheumlm i bizneseve mbi afteumlsiteuml e Administateumls publike neuml veccedilanti teuml Administrateumls Tatimore peumlr trsquoju peumlrgjigjur intensitetit teuml aksionit kundeumlr informalitetit Mungesa e besimit dhe reagimet jo pozitive mbi cileumlsineuml e administrateumls janeuml teuml dukshme neuml peumlrgjigjet e Anketeumls por edhe nga intervistat direkte me sektorin privat Referuar edhe Punimit teuml Sekretariatit mbi Kontrollin Tatimor kapacitetet e administrateumls shikohen teuml kufizuara neuml disa aspekte si infrastruktura administrative komunikimi dhe profesionalizmi Bizneset shprehen se inspektoreumlt si tatimoreuml dhe doganoreuml nuk janeuml teuml specializuar sipas natyreumls seuml biznesit peumlr teuml dheumlneuml gjykim teuml drejteuml duke ccediluar neuml konflikte penalitete dhe kosto peumlr ta Keumlrkohet njeuml frymeuml bashkeumlpunimi dhe partneriteti me administrateumln publike

b) Ngarkesa e larteuml me inspektime

Njeuml numeumlr i madh kontrollesh nga institucione teuml ndryshme teuml administrateumls duke peumlrfshireuml administrateumln tatimore eumlshteuml raportuar nga bizneset e kontaktura Vihet re njeuml moskoordinim i Inspektoriateve shteteumlrore me njeumlri- tjetrin qeuml krijon njeuml trysni negative mbi biznesin dhe nuk ka qarteumlsi peumlr objektin e kontrollit dhe peumlrse tatimpaguesi eumlshteuml subjekt i kontrollit

c) Barra administrative neuml liccedilenca dhe procedura si peumlr agro ndash industrineuml

etj Neuml Anketeuml ka komente neuml lidhje me numrin e larteuml teuml liccedilencave dhe institucioneve teuml peumlrfshira peumlr kontroll peumlr njeuml biznes prodhues neuml agro ndash industri si psh prodhimin e vereumlrave ku shprehimisht deklarohet se duhen 4 (kateumlr) licenca nga institucione teuml ndryshme garanci bankare peumlr 30 teuml produkteve pagesa peumlr pulla fiskale pa llogaritur taksat etj

d) Mundeumlsia reale peumlr teuml kontrolluar bizneset prodhuese neuml vend

Bizneset shprehen se prodhimi vendas si neuml agro industri por edhe sektoreuml teuml tjereuml si i veshjeve krijon premisa peumlr evazion pasi eumlshteuml e veumlshtireuml peumlr administrateumln tatimore teuml kontrollojeuml sasineuml e prodhimit Kjo ccedilon neuml njeuml konkurrenceuml teuml pandershme neuml treg por krijon dyshime edhe peumlr cileumlsineuml e produkteve qeuml i ofrohen konsumatorit

21

e) Mungesa e konsultimit paraprak teuml legjislacionit dhe gjitheumlpeumlrfshirjes Neuml bazeuml teuml parashikimeve teuml Ligjit Nr 1462014 ldquoPeumlr Njoftimin dhe Konsultimin Publikrdquo procesi i njoftimit dhe konsultimit publik dhe paraprak teuml projektligjeve projekt dokumenteve strategjike kombeumltare dhe vendore si dhe politikave me interes teuml larteuml publik eumlshteuml i detyruesheumlm Organet ekzekutive qeuml propozojneuml iniciativat ligjore duhet teuml peumlrmbushin detyrimet lidhur me dheumlnien e informacionit neuml lidhje me procesin e njoftimit dhe teuml konsultimit publik neuml teuml gjitha fazat duke filluar nga publikimi i projektaktit marrja e komenteve dhe rekomandimeve peumlr peumlrmireumlsimin e tij organizimi i debateve publike e deri te miratimi i aktit peumlrfundimtar Pavareumlsisht sa meuml sipeumlr shpesh ndryshimet ligjore njoftohen veteumlm pasi projekt-ligjet miratohen nga Keumlshilli i Ministrave dhe kur keumlto projekt-ligje peumlrcillen peumlr miratim neuml Kuvendin e Shqipeumlriseuml Njeuml rast konkret i moskonsultimit me publikun si edhe me grupet e nteresit peumlrfshireuml edhe shoqatat e biznesit ishte miratimi i Ligjit Nr 992015 dateuml 23092015 ldquoPeumlr disa ndryshime dhe shtesa neuml Ligjin Nr9920 dateuml 19052008 ldquoPeumlr Procedurat Tatimore neuml RShrdquo teuml ndryshuarrdquo (ldquoLigji Nr 992015 dateuml 23092015rdquo) Miratimi i keumltij ligji i cili ashpeumlrsoi sanksionet ndaj biznesit peumlr shkelje neuml fusheumln tatimore u shoqeumlrua me debate lidhur me mungeseumln e transparenceumls seuml nevojshme dhe shkaktoi reagime nga komuniteti i gjereuml i biznesit sikurse u peumlrmend edhe meuml sipeumlr

f) Konfuzion tek biznesi nga ndryshimet ligjore teuml njeumlpasnjeumlshme dhe jo cileumlsore

Sikurse eumlshteuml evidentuar edhe neuml Dokumentin e Puneumls- ldquoPropozime peumlr Peumlrmireumlsimin e Proccedilesit teuml Kontrollit Tatimor Analizeuml neuml kuadeumlr teuml Peumlrmireumlsimit teuml Klimeumls seuml Biznesit neuml Shqipeumlrirdquo - Ndryshimet e shpeshta neuml kuadrin ligjor tatimor nuk i ndihmojneuml bizneset neuml konsolidimin e qasjes seuml tyre teuml sakteuml ndaj sistemit tatimor Ndryshimet e shpeshta neuml legjislacion janeuml njeuml ccedileumlshtje tjeteumlr e ngritur e cila veuml neuml rrezik stabilitetin e mjedisit teuml biznesit32 Neuml kushtet kur legjislacioni tatimor veccedilaneumlrisht ai i cili lidhet me procedurat tatimore eumlshteuml objekt i ndryshimeve teuml njeumlpasnjeumlshme dhe kur kapacitetet e administrateumls tatimore peumlr teuml peumlrthithur keumlto ndryshime dhe peumlr teuml qeneuml teuml peumlrditeumlsuar mbeten teuml dyshimta rreziku peumlr arbitraritet neuml terren nga interpretimet e gabuara teuml ligjit dhe procedurave qeuml ai peumlrcakton eumlshteuml shumeuml i larteuml nxit pasiguri tek bizneset dhe mosbesim teuml ndeumlrsjellteuml Duke konsideruar gjithashtu mungeseumln e theksuar teuml njohurive neuml fusheumln tatimore dhe ateuml financiare33 teuml tatimpaguesve vecaneumlrisht sa i peumlrket biznesit teuml vogeumll ndryshimet e shpeshta ligjore jo veteumlm qeuml nuk peumlrmireumlsojneuml situateumln por mund teuml beumljneuml efektin e kundeumlrt pavareumlsisht qeumlllimit teuml tyre pozitiv Nga ana tjeteumlr ndryshimet e nxituara teuml pakonsultura dhe joharmonike prodhojneuml edhe konfuzion dhe norma juridike kontradiktore Gjithashtu eumlshteuml shumeuml e nevojshme qeuml legjislacioni sekondar-udheumlzimet neuml fusheumln tatimore teuml jeneuml teuml detajuara me shembuj dhe raste konkrete peumlr teuml gjitha normat dhe procedurat e parashikuara nga Ligji dhe jo veteumlm teuml referojneuml fjaleuml peumlr fjaleuml parashikimet e keumltij teuml fundit

32 Ligji Nr9920 dateuml 19052008 ldquoPeumlr Procedurat Tatimorerdquo eumlshteuml ndryshuar gjithsej 12 hereuml 33 Sipas raportit teuml Standard amp Poors 2015 ldquoShqipeumlria e parafundit neuml boteuml peumlr njohuriteuml financiarerdquo

22

Konfuzion neuml legjislacion mbi afatet e pagesave teuml keumlsteve teuml tatimit teuml thjeshtuar mbi fitimin

Parashikimi i nenit 13 i Ligjit Nr 992015 dateuml 23092015 krijon konfuzion sa i peumlrket afateve brenda teuml cilave tatimpaguesi duhet teuml parapaguajeuml kestet e tatimit mbi fitimin dhe tatimit te thjeshtuar mbi fitimin me parashikimet e Ligjit Nr 9632 dateuml 30102006 ldquoPer Sistemin e Taksave Vendorerdquo (i ndryshuar) (ldquo Ligji Nr9632rdquo) Me Nenin 13 teuml Ligjit Nr 992015 beumlhet njeuml shteseuml neuml Ligjin Nr 9920 dateuml 19052008 Shtohet Neni 1141 ldquoMospagimi i keumlsteve teuml tatimit mbi fitimin dhe tatimi i thjeshtuar mbi fitiminrdquo me keumlteuml peumlrmbajtje Mospagimi neuml afat i keumlsteve paraprake teuml tatimit mbi fitimin ose keumlsteve paraprake teuml tatimit teuml thjeshtuar mbi fitimin sipas nenit 30 teuml Ligjit nr 8438 dateuml 28121998 ldquoPeumlr tatimin mbi teuml ardhuratrdquo teuml ndryshuar deumlnohet me gjobeuml neuml maseumln 15 peumlr qind teuml shumeumls seuml keumlstit peumlr trsquou paguarrdquo Neni 13 i lidh afatet e parapagimit me parashikimin e nenit 30 ldquoParapagimetrdquo teuml Ligjit Nr 8438 date 28121998 ldquoPeumlr Tatimin mbi teuml Ardhuratrdquo (ldquoLigji Nr 8438rdquo) Neuml Nenin 30 teuml Ligjit Nr 8438 parashikohet ldquoGjateuml periudheumls vijuese tatimore tatimpaguesi parapaguan neuml llogarineuml e organeve tatimore keumlstet tremujore teuml tatimit mbi fitimin brenda dateumls 30 mars peumlr muajt janar shkurt dhe mars brenda dateumls 30 qershor peumlr muajt prill maj dhe qershor brenda dates 30 shtator peumlr muajt korrik gusht dhe shtator dhe brenda dateumls 30 dhjetor peumlr muajt tetor neumlntor dhe dhjetorrdquo

Neni 30 i Ligjit Nr8438 parashikon afatet e parapagimit teuml keumlsteve teuml tatim fitimit dhe jo afatet e parapagimit teuml tatimit teuml thjeshtuar teuml fitimit (75) i cili rregullohet me ligj teuml vecanteuml dhe konkretisht me Ligjin Nr 9632 Neuml nenin 15 teuml Ligjit Nr 9632 parashikohet midis te tjerash se ldquoGjateuml periudheumls vijuese tatimore tatimpaguesi parapaguan neuml llogarineuml e organeve tatimore ose Posteumls Shqiptare keumlstet tremujore teuml tatimit teuml thjeshtuar mbi fitimin teuml biznesit teuml vogeumll brenda dateumls 20 prill peumlr muajt janar shkurt dhe mars brenda dateumls 20 korrik peumlr muajt prill maj dhe qershor brenda dateumls 20 tetor peumlr muajt korrik gusht dhe shtator dhe brenda dateumls 20 dhjetor peumlr muajt tetor neumlntor dhe dhjetorrdquo

Prandaj peumlr sa meuml sipeumlr peumlrmbajtja e nenit 1141 neuml Ligjin Nr 9920 dateuml 19052008 e beumlreuml me nenin 13 teuml Ligjit Nr992015 dateuml 23092015 vjen neuml kundeumlrshtim me parashikimin e nenit 15 teuml Ligjit Nr9632 Ky konfuzion lidhur me afatet do teuml krijojeuml paqarteumlsi neuml zbatimin e detyrimit dhe teuml normeumls juridike si tek tatimpaguesit ashtu edhe tek administrata tatimore dhe do teuml krijojeuml konflikt aq meuml tepeumlr qeuml sanksioni i parashikuar peumlr moskryerjen neuml koheuml teuml pageseumls seuml tatimit teuml thjeshtuar teuml fitimit eumlshteuml gjobeuml neuml maseumln 15 peumlr qind teuml shumeumls seuml keumlstit peumlr trsquou paguar Konfuzioni vijon meuml tej kur i njeumljti nen i ndryshuar eumlshteuml vendosur dhe reflektuar neuml pikeumln 14 teuml Vendimit Nr31 dateuml 27112015 ldquoPeumlr disa shtesa dhe ndryshime neuml Udheumlzimin Nr 24 dateuml 02092008 ldquoPeumlr Procedurat Tatimore neuml RShrdquo teuml ndryshuar Jemi teuml mendimit se afatet peumlr parapagimin e tatimit teuml thjeshtuar mbi fitimin janeuml ato teuml parashikuara nga Neni 30 i Ligjit Nr9632 i cili eumlshteuml ligji specifik parashikimet e teuml cilit nga pikeumlpamja e teknikeumls ligjveumlneumlse nuk mund teuml ndryshohen teumlrthorazi me njeuml ligj i cili nuk ndryshon ligjin specifik por njeuml ligj tjeteumlr neuml keumlteuml rast Ligjin Nr9920 dateuml 19052008 Eumlshteuml e domosdoshme korrigjimi i keumlsaj neumlpeumlrmjet ndeumlrhyrjeve teuml nevojshme ligjore neuml Nenin 1141 teuml Ligjit Nr9920 dateuml 19052008 duke unifikuar afatet e ketij neni me afatet e parashikuara neuml Ligjin Nr 9632

23

3 Aksesi neuml financim si njeuml incentiveuml peumlr formalizim

Niveli i uleumlt i rritjes ekonomike reumlnia e keumlrkeseumls agregate dhe opsioneve peumlr investime atraktive kaneuml cuar neuml njeuml tkurrje teuml financimit teuml bankave dhe keumlrkesa meuml teuml forta ndaj bizneseve Ka njeuml fenomen tjeteumlr qeuml po konfirmohet edhe nga anketa qe po njeh rritje qeuml eumlshteuml kreditimi informal me interesa shumeuml teuml larta qeuml po krijon njeuml zinxhir borxhesh dhe veumlshtireumlsi neuml formalizimin e tyre Referuar edhe Anketeumls mbi Informalitetin del se kreditimi i biznesit eumlshteuml shumeuml i veumlshtireuml me 49 teuml peumlrgjigjeve dhe per pasoje nuk eshte e mundur te konsiderohet si nje incentive per formalizim (Grafik 6)

Grafik 6 Veumlshtireumlsiteuml neuml Kreditim si faktor i klimeumls seuml biznesit

Burimi Peumlrpunim i Sekretariatit nga Peumlrgjigjet neuml Anketeumln e Informalitetit

Vlereumlsohen peumlrpjekjet peumlr uljen e nivelit teuml kredive teuml keumlqija neuml sistemin bankar neumlpeumlrmjet planit teuml masave teuml ndeumlrmarra nga Qeveria dhe Banka e Shqipeumlriseuml me mbeumlshtetjen e FMN-seuml si edhe perpjekjet peumlr finalizimin e Projekt-Ligjit teuml ri ldquoMbi Falimentimin neuml RShrdquo teuml peumlrgatitur me mbeumlshtetjen e IFC-seuml Keumlto masa mendohet se do trsquoi japin frymeumlmarrje sektorit bankar dhe do teuml ndikojneuml neuml rritjen e kreditimit peumlr sektorin privat Nga ana tjeteumlr janeuml disa programe grantesh dhe kreditimi qeveritare dhe donatoreumlsh qeuml ofrojneuml lehteumlsira peumlr sektoreuml teuml caktuar si agrobiznesi eksportet grateuml neuml sipeumlrmarrje etj nga AZHBR AIDA IPARD BERZH etj teuml cilat duhet teuml bashkeumlrendohen e teuml mbeumlshtesin peumlrpjekjet e Qeveriseuml peumlr njeuml reformeuml sa meuml teuml suksesshme

24

4 Masat ndeumlshkimore ndaj Informalitetit

Eksperiencat nderkombeumltare sugjerojneuml se forcimi i penaliteteve funksionon meuml mireuml kur jane krijuar paraprakisht incentivat e duhura peumlr trsquou formalizuar dhe kur bizneset informale kaneuml njeuml tranzicion meuml gradual drejt formalizimit Nga ana tjeteumlr duhet konsideruar qeuml penalitetet (psh si neuml Brazil dhe Argjentineuml) mund teuml ushtrojneuml edhe

efektin e kundeumlrt neuml produktivitet dhe puneumlsim34 Nga bizneset e peumlrgjigjura neuml Anketeuml dhe ato teuml kontaktuara direkt ka njeuml miratim mbi nevojeumln e penaliteteve peumlr teuml reduktuar informalitetin dhe luftuar konkurrenceumln e pandershme Por ka edhe njeuml qeumlndrim pothuajse unanim mbi ashpeumlrsimin jo racional teuml masave teuml ndeumlshkimit e vlereumlsuar edhe neuml kushtet kur ka shumeuml rezerva ndaj cileumlsiseuml seuml Administrateumls Tatimore dhe Doganore dhe afteumlsiseuml peumlr teuml vendosur drejt Nga ana tjeteumlr ka shumeuml pikeumlpyetje mbi efektivitetin e sistemit teuml ankimimit peumlrfshireuml apelimin tatimor dhe ankimimin neuml rrugeumlt e sistemit gjyqeumlsor Nga Anketa mbi Kontrollin Tatimor teuml Sekretariatit (Tetor 2015) doli qarteuml shqeteumlsimi mbi funksionimin e struktureumls seuml apelimit tatimor ku neuml veteumlm 4 teuml rasteve u jepej e drejteuml tatimpaguesve Ndeumlrkoheuml qe edhe peumlr keumlteuml pjeseuml administrata tatimore rajonale kishte seumlrish teuml drejteumln e ankimit neuml rrugeuml gjyqeumlsore Gjithashtu raportohet se Gjykatat Administrative35 kaneuml njeuml paralizim nga mbi ngarkesa e ccedileumlshtjeve organika dhe infrastruktura e kufizuar si edhe mungesa e transparenceumls Asnjeuml Gjykateuml Administrative e Shkalleumls seuml Pareuml nuk ka faqe zyrtare neuml internet Peumlrveccedil vonesave ne gjykim jashteuml afatit ligjor 3 (tre) mujor problem mbetet edhe cileumlsia e gjykimit ku bizneset ankohen peumlr vendimmarrje teuml gjykatave neuml favor teuml administrateumls publike

34 ldquoEconomic Informality Causes Costs and Policies A literature Survey of International Experiencerdquo- Ana Maria Oviedo 35 Veteumlm Gjykata Administrative e Apelit Tiraneuml ka regjistruar gjateuml vitit 2014 11500 ccedileumlshtje teuml cilat duhet teuml gjykohen nga veteumlm 7 gjyqtareuml

25

5 Rast Studimor Industria e Peumlrpunimit teuml Qumeumlshtit36

Neuml teuml gjitheuml zinxhirin e industriseuml seuml peumlrpunimit teuml qumeumlshtit ka aktoreuml qeuml operojneuml neuml meumlnyreuml informale (pa pasur NIPT-in dhe pa leumlshuar fatura me TVSH) Keumlta ldquoxhepa teuml zbrazeumltrdquo krijojneuml premisa peumlr informalitet dhe ccedilojneuml drejt operacioneve problematike peumlr aktoreumlt e tjereuml (ato formaleuml) neuml keumlteuml zinxhir siccedil eumlshteuml paraqitur neuml skemeumln e meumlposhtme Neuml veccedilanti grumbulluesit informaleuml teuml qumeumlshtit dhe baxhot informale jo veteumlm qeuml qarkullojneuml volume teuml meumldha teuml qumeumlshtit dhe kapital teuml konsideruesheumlm por gjithashtu peumlrmes operacioneve teuml tyre informale deumlmtojneuml peumlrpjekjet peumlr kontrollin e cileumlsiseuml dhe siguriseuml seuml produkteve Peumlrderisa cikli i TVSH-seuml nuk eumlshteuml i mbyllur rrjedhimisht nuk mund teuml jeteuml efektiv neuml meumlnyreuml teuml mjaftueshme

Skema e zinxhirit teuml vlereumls neuml peumlrpunimin e qumeumlshtit

Transaksionet neumlpeumlrmjet sistemit bankar peumlr teuml gjitheuml prodhuesit nuk janeuml njeuml meumlnyreuml efikase peumlr meuml tepeumlr duke pasur parasysh se shumica e tyre duhet teuml udheumltojneuml neuml distanca teuml gjata peumlr teuml arritur bankat neuml qytete dhe shuma e parave teuml marra nga shitja e qumeumlshtit eumlshteuml shumeuml e vogeumll neuml krahasim me peumlrpjekjet koheumln e harxhuar dhe shpenzimet Ka mungeseuml informacioni dhe veumlshtireumlsi neuml ndeumlrgjegjeumlsimin e fermereumlve mbi legjislacionin tatimor dhe ndryshimet e tij si dhe teuml gjitheuml skemeumln e formalizimit Kapacitetet administrative rajonale peumlrgjegjeumlse janeuml teuml kufizuara dhe shpesh jo afeumlr fermerit peumlr ti asistuar Problemet neuml regjistrimin e tokeumls dhe tregu e saj identifikimi dhe regjistrimi i kafsheumlve mungesa e besueshmeumlriseuml seuml teuml dheumlnave statistikore keumlrkojneuml adresim teuml qarteuml peumlr teuml mundeumlsuar formalizimin afatgjateuml teuml sektorit

36 Studimi i ploteuml eumlshteuml i publikuar neuml wwwinvestmentcomal

26

Neuml kutineuml meuml poshteuml jepet njeuml pasqyreuml meuml e detajuar e zinxhirit ushqimor dhe dy shembuj peumlrkateumlsisht mbi koston e fermerit peumlr transfertat bankare dhe vazhdimin e zinxhirit teuml TVSH-seuml

37 Instituti i Statistikave (INSTAT) 2014 38 Shoqata e Peumlrpunuesve teuml Qumeumlshtit dhe teuml Mishit (ADAMA) 39 Udheumlzim i Ministrit teuml Financave Nr 19 dateuml 3 Neumlntor 2014 ldquoPeumlr zbatimin e regjimit teuml veccedilanteuml teuml skemeumls seuml kompensimit teuml prodhuesve bujqeumlsoreuml peumlr qeumlllime teuml tatimit mbi vlereumln e shtuarrdquo

Sektori i blegtoriseuml shqiptare eumlshteuml dhe do teuml mbetet pjeseuml e keumlrkeseumls neuml rritje peumlr sasi dhe cileumlsi peumlr trsquoju peumlrgjigjur nevojave teuml popullsiseuml Edhe pse statistikat bujqeumlsore nuk japin teuml dheumlna ploteumlsisht teuml besueshme dhe teuml sakta disa prej shifrave qeuml lidhen me sektorin e blegtoriseuml tregojneuml se numri i fermave qeuml merren me blegtori eumlshteuml 352 315 fermat qeuml merren kryesisht me gjedh janeuml 214 970 ato qeuml merren kryesisht me dhi janeuml 23 445 dhe dele 47 039 Sasia e qumeumlshtit neuml njeuml nivel prej 1 133 000 ton neuml vit prodhohet nga 358 000 lopeuml 1 896 000 dele dhe 904 000 dhi37 Peumlr shkak teuml menaxhimit meuml teuml mireuml tendenca (edhe pse shumeuml e ngadalteuml) eumlshteuml drejt uljes seuml numrit teuml krereumlve teuml bageumltive dhe rritjes seuml prodhimit teuml qumeumlshtit dhe mishit Rreth 80 (ose 170 000 ferma me gjedh) kaneuml nga 2 deri neuml 4 lopeuml rreth 15 (ose 35 000 ferma me gjedh) kaneuml nga 5 deri neuml 10 lopeuml rreth 4 (ose 9000 ferma me gjedh) kaneuml nga 10 deri neuml 15 lopeuml dhe veteumlm 1 (ose 2500 ferma me gjedh) kaneuml mbi 15 lopeuml Qumeumlshti peumlrpunohet neuml baxho teuml cilat afeumlrsisht janeuml llogaritur teuml jeneuml 450 nga teuml cilat rreth 35 kryejneuml veprimtari neuml meumlnyreuml formale (teuml regjistruara me tatim mbi vlereumln e shtuar - TVSH) ndeumlrsa 6538 veprojneuml neuml meumlnyreuml informale Njeuml skemeuml pagese direkte peumlr zoneuml (skemeuml subvencioni) me njeuml vlereuml totale prej 6 milioneuml Euro filloi teuml zbatohet peumlr hereuml teuml pareuml neuml vitin 2006 Aktualisht mbeumlshtetja e Qeveriseuml peumlr sektorin e bujqeumlsiseuml eumlshteuml 125 milion Euro qeuml neuml rastin e blegtoriseuml i adresohet fermereumlve teuml regjistruar neuml meumlnyreuml teuml ligjshme (NIPT) sipas skemeumls seuml TVSH-seuml qeuml beumljneuml identifikimin dhe regjistrimin (I amp R) e bageumltive Eumlshteuml peumlrgatitur njeuml regjim i veccedilanteuml peumlr formalizimin e prodhuesit teuml bujqeumlsiseuml dhe kompensimin e TVSH-seuml39 Neuml bazeuml teuml Udheumlzimit Nr 19 blereumlsi i produkteve bujqeumlsore eumlshteuml subjekt i TVSH-seuml dhe taksave teuml tjera dhe ndjek njeuml regjim normal TVSH-je Blereumlsi leumlshon njeuml fatureuml TVSH-je peumlr ccedildo produkt bujqeumlsor teuml blereuml nga fermereumlt (auto-fatureuml) ku cileumlsohet shiteumlsi (prodhues) i produkteve bujqeumlsore NIPT-i i shiteumlsit dhe teuml dheumlna teuml tjera siccedil keumlrkohet neuml formeumln e miratuar teuml fatureumls Vlera totale e fatureumls peumlrfshin vlereumln qeuml i eumlshteuml paguar fermerit duke peumlrfshireuml normeumln e kompensimit teuml fermerit prej 20 Kjo vlereuml prej 20 ka peumlr qeumlllim teuml mbulojeuml TVSH-neuml e paguar nga fermereumlt peumlr blerjen e inputeve dhe sheumlrbimet peumlr prodhimin e produkteve bujqeumlsore Me Udheumlzimin Nr 26 dateuml 26102015 teuml Ministrit teuml Financave u peumlrcaktua se blereumlsi nuk ka teuml drejteuml teuml kreditojeuml 20 teuml TVSH-seuml neuml rast se nuk provon kryerjen e kompensimit teuml fermerit peumlrmes transaksioneve bankare (nga llogaria bankare e blereumlsit neuml llogarineuml bankare teuml fermerit) ose peumlrmes Sheumlrbimit Postar teuml Shqipeumlriseuml Sipas Drejtoriseuml seuml Peumlrgjithshme teuml Tatimeve fermereumlt me njeuml qarkullim vjetor neumln 5 milioneuml lekeuml nuk konsiderohen tregtareuml dhe neuml keumlteuml rast mbajtja e NIPT-it eumlshteuml e nevojshme veteumlm peumlr qeumlllimin e kompensimit teuml TVSH-seuml Fermereumlt me xhiro vjetore

27

40 Drejtoria e Politikave Bujqeumlsore MBZHRAU

mbi 5 milioneuml lekeuml duhet teuml regjistrohen si tatimpagues normaleuml qeuml peumlrdorin fatura me TVSH Aktualisht veteumlm rreth 20 000 fermereuml kaneuml marreuml NIPT40

Zinxhiri i vlerave dhe aktoreumlt e tij

Veprimtariteuml neuml sektorin e neumlnprodukteve teuml qumeumlshtit peumlrfshijneuml furnizuesit e mallrave dhe sheumlrbimeve prodhuesit grumbulluesit e qumeumlshtit peumlrpunuesit e qumeumlshtit transportuesit shiteumlsit me shumiceuml shiteumlsit me pakiceuml tregjet dhe peumlrdoruesit fundoreuml Neuml vijim secili prej aktoreumlve analizohet neuml funksion teuml formalitetit dhe informalitetit teuml veprimtariseuml Industria e prodhimit teuml qumeumlshtit peumlrfshin disa furnizues teuml mallrave dhe ofrues sheumlrbimesh teuml tilla si kompaniteuml e farave (miseumlr jonxheuml) furnizuesit e foragjereve (koncentrate) furnizuesit e elementeumlve mineraleuml dhe vitaminave farmaciteuml veterinare furnizuesit e spermeumls sheumlrbimin veterinar sheumlrbimin e mbareumlshtimit artificial sheumlrbimin e mekanizimit Aktualisht shumica e furnizuesve teuml inputeve janeuml teuml regjistruar si tatimpagues teuml TVSH-seuml ndeumlrkoheuml qeuml neuml shumeuml raste veterinereumlt teknikeumlt e mbareumlshtimit artificial dhe operatoreumlt e pajisjeve mekanike nuk janeuml teuml regjistruar si tatimpagues Siccedil u peumlrmend meuml sipeumlr veteumlm 20 000 fermereuml kaneuml marreuml deri meuml tani NIPT-in peumlrmes teuml cilit kaneuml hyreuml neuml skemeumln e kompensimit teuml TVSH-seuml neuml bazeuml teuml faturave me TVSH teuml peumlrgatitura nga blereumlsit Megjithateuml pjesa meuml e madhe e fermereumlve nuk janeuml regjistruar ende Grumbulluesit e qumeumlshtit Ka dy lloj grumbulluesish qumeumlshti individeuml qeuml grumbullojneuml qumeumlshtin dhe ua shesin baxhove (fabrikave teuml vogla apo teuml meumldha) ose direkt konsumatoreumlve ruraleuml dhe grumbulluesit e puneumlsuar nga baxhot Teuml pareumlt neuml shumeuml raste janeuml informaleuml ndeumlrsa teuml dyteumlt janeuml pjeseuml e stafit teuml fabrikeumls seuml neumlnprodukteve teuml qumeumlshtit Peumlrpunuesit Nga 450 njeumlsi (njeumlsi teuml vogla peumlrpunimi ose Baxho dhe fabrika) rreth 300 prej tyre operojneuml neuml meumlnyreuml informale dhe veteumlm 150 janeuml teuml regjistruara dhe funksionojneuml si biznese formale Shumeuml prej njeumlsive teuml paligjshme sheumlrbejneuml peumlr teuml furnizuar popullsineuml lokale rurale Peumlr shkak teuml detyrimit peumlr zbatimin e ligjit transportuesit janeuml duke operuar neuml meumlnyreuml formale sidomos ata qeuml transportojneuml qumeumlshtin dhe neumlnproduktet e tij drejt zonave urbane Shiteumlsit me shumiceuml dhe pakiceuml gjithnjeuml e meuml shumeuml po veprojneuml neuml njeuml meumlnyreuml teuml formalizuar veccedilaneumlrisht ata shiteumls me shumiceuml dhe pakiceuml qeuml shesin neuml zonat urbane

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Shembulli 1 Pagesat peumlrmes sistemit bankar peumlr fermerin

Volumi i qumeumlshtit i shitur ccedildo diteuml 70-80 e fermereumlve shesin deri neuml 10-15 litra qumeumlsht neuml diteuml Ccedilmimi i qumeumlshtit 38 lekeumlliteumlr Fitimi ditor 380-570 lekeuml

Pagesat nga blereumlsi janeuml beumlreuml ccedildo 10 ose 15 diteuml keumlshtu qeuml shuma e peumlrgjithshme peumlr pageseuml (ose transaksion) luhatet nga 3800-5700 lekeuml (neuml 10 diteuml) ose 5700- 8550 (neuml 15 diteuml) Distanca mesatare e fermave nga qendrat e qyteteve ku gjenden bankat eumlshteuml midis 40-50 km Kostoja e transportit eumlshteuml rreth 400 lekeuml Peumlr teuml marreuml sheumlrbimin duhen seuml paku 3 oreuml i cili i konvertuar neuml lekeuml eumlshteuml rreth 400 lekeuml Komisionet bankare teuml peumlrmuajshme luhaten nga 150 - 500 lekeuml

Shpenzimet totale peumlr ccedildo teumlrheqje teuml pageseumls janeuml midis 950 - 1300 lekeuml

Peumlr shkak teuml transaksioneve neumlpeumlrmjet sistemit bankar shpenzimet e fermeumls kundrejt teuml ardhurave teuml nxjerra neumlpeumlrmjet shitjes seuml qumeumlshtit janeuml llogaritur teuml jeneuml midis 166 deri neuml 25 kur pagesat beumlhen ccedildo 10 diteuml dhe detyrimet bankare janeuml 150 lekeuml 111 deri neuml 166 kur pagesat beumlhen ccedildo 15 diteuml dhe detyrimet bankare janeuml 150 lekeuml 228 deri neuml 342 kur pagesat beumlhen ccedildo 10 diteuml dhe detyrimet bankare janeuml 500 lekeuml 152 deri neuml 228 kur pagesat beumlhen ccedildo 15 diteuml dhe detyrimet bankare janeuml 500 lekeuml Shembulli 2 Baxhot e paregjistruara Sasia minimale e qumeumlshtit teuml peumlrpunuar neuml njeuml baxho eumlshteuml 500 litditeuml Neuml rastin kur baxhot funksionojneuml gjateuml teuml gjitheuml vitit kapaciteti vjetor i peumlrpunimit eumlshteuml 500 lit x 365 diteuml = 182 500 lit Ccedilmimi i blerjes 38 lekeumllit X 182 500 lit = 6 935 000 lekeumlqumeumlsht neuml vit

Nga kjo sasi e qumeumlshtit teuml grumbulluar eumlshteuml prodhuar 26 071 kg djatheuml Ccedilmimi i shitjes seuml djathit 350 lekeumlkg (ccedilmimi minimal i mundsheumlm) Xhiro vjetore 9 124 850 Lekeuml

Sheumlnim Duke marreuml parasysh argumentin e meumlsipeumlrm rekomandohet qeuml teuml gjitha njeumlsiteuml e peumlrpunimit duhet teuml jeneuml pjeseuml e sistemit teuml faturave me TVSH peumlrndryshe konkurrenca e padrejteuml do teuml rritet dhe cileumlsia e produkteve do teuml mbetet problematike Peumlrveccedil keumlsaj peumlr sa i peumlrket standardeve teuml operacioneve teuml gjitha baxhot duhet teuml inspektohen neuml meumlnyreuml rigoroze nga autoritetet kompetente

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V REKOMANDIMET

Ka njeuml konsensus teuml gjereuml mbi nevojeumln peumlr formalizim teuml ekonomiseuml dhe avantazhet qeuml ka ky proces peumlr rritjen e konkurrueshmeumlriseuml seuml ekonomiseuml shqiptare thithjen e investimeve serioze dhe rritjen ekonomike neuml afat teuml gjateuml Por nga ana tjeteumlr ka akoma paqarteumlsi peumlr biznesin mbi hapat e meumltejsheumlm shtrirjen neuml koheuml teuml aksionit teuml ndeumlrmarreuml dhe mungeseuml informimi mbi planin e veprimit Eksperiencat boteumlrore kaneuml treguar se peumlrqasja ndaj formalizimit (njeuml peumlrmbledhje neuml Aneks 3) neumlnkupton njeuml reformeuml teuml shtrireuml neuml koheuml dhe neuml dimensione ligjore dhe institucionale ofrimin e incentivave ashtu si dhe shtreumlngimin e penaliteteve mbrotjen e shtresave neuml nevojeuml dhe teuml disa sektoreumlveuml qeuml kaneuml pasur tendenceumln peumlr teuml qeneuml meuml informaleuml Megjitheumlse Ministri i Finacave ka deklaruar neuml media pergatitjen e njeuml plani dy-vjeccedilar neuml Dhjetor41 akoma nuk ka asnjeuml dokument qeveritar neuml lidhje me platformeumln e masave neumlse ka analiza sektoriale mbi teuml cilat do teuml merren keumlto masa Peumlr meuml tepeumlr grupet e interesit shprehen peumlr nevojen e konsultimit paraprak dhe domosdoshmerine e partneritet neuml keumlteuml fushateuml Sipas literatureumls ndeumlrkombeumltare42 peumlr reduktimin e informalitetit sugjerohet qeuml teuml merren neuml konsiderateuml tre parime kryesore

a) Peumlrqasja graduale peumlr formalizim neumlpeumlrmjet peumlrgatitjes diskutimit dhe zbatimit teuml Strategjiseuml seuml integruar kundeumlr informalitetit

b) Kujdes peumlr radheumln e masave qeuml merren Rregullat e forta duhet teuml vijneuml mbasi teuml jeneuml aplikuar rregullat e mira Neumlse luftohet ekonomia informale me represion ndeumlrkoheuml qeuml kemi probleme me zbatimin e ligjit rrezikon meuml tepeumlr teuml deumlmtosh ekonomineuml dhe rriteumlsh papuneumlsineuml

c) Ndeumlrtimi i kapitali social Eumlshteuml e reumlndeumlsishme teuml synohet rritja e transparenceumls dhe lufta kundeumlr korrupsionit Edhe rregullat e mira mund teuml mos funksionojneuml neumlse ka nivel teuml uleumlt teuml kapitalit social dhe institucione teuml dobeumlta

Referuar gjetjeve dhe Analizeumls me grupet e interesit rekomandimet janeuml orientuar neuml peseuml shtylla kryesore teuml detajuara neuml vijim

A Reformeuml Formalizimi-Partneritet Me Biznesin

Rekomandim 1 ndash afatshkurteumlr

Peumlrgatitja dhe miratimi nga Keumlshilli i Ministrave i njeuml Strategjie teuml mireumlfillteuml kundeumlr ekonomiseuml informale mbi bazeumln e analizave sektoriale qeuml konsideron puneumln e deritanishme dhe krijon imazhin e nje angazhimi serioz neuml afatgjateuml teuml Qeveriseuml Dokumenti teuml shoqeumlrohet me njeuml plan veprimi me qasje sektoriale afate kohore dhe institucione peumlrgjegjeumlse teuml mireumlpeumlrcaktuara teuml konsultuara dhe bashkeumlrenduara me peumlrfaqeumlsuesit e biznesit

41 httpwwwatagovaloperacioni-kunder-informalitetit-cani-do-te-siguroje-rritjen-e-pagave-dhe-uljen-e-taksave 42 The shadow economy and how to fight against it (with focus on Moldova and the best Slovak experience) Peter Golias Institute for economic and social reforms (INEKO) Slovakia Prill 2013

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Dokumenti teuml publikohet dhe proccedilesi i hartimit teuml jeteuml transparent dhe gjitheumlpeumlrfshireumls Formalizimi teuml jeteuml gradual dhe mbeumlshtetet neuml njeuml platformeuml me rregulla teuml qarta peumlr biznesin Kjo peumlr faktin sepse sektoreuml teuml ndrysheumlm kaneuml specifika teuml ndryshme fiskale dhe sociale qeuml ndikojneuml nivelin e informalitetit psh sektori i energjiseuml apo sektori bankar janeuml meuml tepeumlr formaleuml dhe teuml rregulluar neuml krahasim me agrobiznesin ku vihet re njeuml shkalleuml e larteuml e informalitetit

B Sistem Tatimor i Peumlrgjegjsheumlm Kundrejt Formalizimit

Rekomandim 2 ndash afatmeseumlm Rivlereumlsim dhe analizeuml e sistemit fiskal aktual (barra dhe politika) neumlse dekurajon apo inkurajon formalizimin mbi bazeumln e elementeve teuml meumlposhteumlm

a) Debati mbi pragun e TVSHTatim Fitimi

Eksperteuml fiskaleuml dhe shumeuml sipeumlrmarrje rekomandojneuml peumlr rishikimin neuml tendenceuml ulje teuml pragut teuml TVSH-seuml peumlr teuml mos shkeumlputur zinxhirin e saj ndeumlrsa teuml tjereuml nuk shikojneuml pragun e TVSH si problem por vendosin theksin neuml peumlrsosjen e administrimit tatimor Pragu i Tatim Fitimit peumlr efekt teuml zbatimit teuml shkalleumlzuar teuml tij neuml vareumlsi teuml teuml qenit biznes i madhbiznes i vogeumll duhet teuml garantojeuml trajtim teuml drejteuml teuml tatimpaguesve dhe jo teuml krijojeuml hapeumlsira peumlr shmangie tatimore Ndeumlrkoheuml veumlmendja duhet teuml peumlrqeumlndrohet tek thjeshtimi i proccediledurave teuml pagesave neuml tatime dhe dogana nivelet e peumlrdorimit dhe efektivitetit teuml kasave fiskale (turizeumlm bujqeumlsi etj) analizeumln dhe dokumentimin e firove apo edhe tatimin e teuml ardhurave teuml zbatuesheumlm neuml vareumlsi teuml profesioneve Peumlrshkalleumlzimi i penaliteteve apo edhe gjobave dhe perceptimi i korrupsionit qeuml shoqeumlrohet me to keumlrkojneuml njeuml analizeuml meuml teuml thelluar dhe me kostot dhe peumlrfitimet e ndeumlrsjellta

b) Incentiva qeuml mund teuml shoqeumlrojneuml lufteumln ndaj informalitetit

Lehteumlsira fiskale peumlr sipeumlrmarrjet e reja ato qeuml riinvestojneuml neuml njeuml shumeuml teuml caktuar fitimet sipeumlrmarrjet qeuml puneumlsojneuml njeuml numeumlr teuml caktuar apo edhe peumlr ato sipeumlrmarrje qeuml kryejneuml aktivitet neuml zona teuml pazhvilluara Teuml shikohet mundeumlsia e zbatimit teuml tatimeve teuml diferencuara neuml zona teuml caktuara teuml vendit

Vlereumlsim mbi efektivitetin e ccedilmimeve teuml referenceumls neuml dogana neumlse janeuml shkak peumlr kontrabandeuml dhe evazion Heqja e ccedilmimeve teuml referenceumls identifikohet nga sipeumlrmarrjet si njeuml incentiveuml potenciale si psh nga importuesit e pllakave teuml materialeve teuml ndeumlrtimit veshjeve etj

Incentiva teuml qarta peumlr konsumatorin peumlr marrjen e kuponit tatimor duke mundeumlsuar peumlrfitime teuml drejtpeumlrdrejta nga deklarimi i teuml ardhurave vjetore

Neuml bujqeumlsi skema e subvencioneve nuk eumlshteuml mjaftuesheumlm nxiteumlse peumlr formalizim sepse arrin veteumlm tek njeuml kategori e kufizuar fermereumlsh Sugjerohet forcimi i skemeumls aktuale peumlr incentivimin e tyre neumlpeumlrmjet rimbursimit teuml TVSH-seuml Neuml sektorin e vereumlrave peumlr shkak teuml numrit teuml madh teuml liccedilencave dhe lejeve teuml nevojshme apo neuml sektoreumlt e bimeumlve medicinale dhe peumlrpunimit teuml qumeumlshtit situata eumlshteuml meuml e komplikuar dhe keumlrkon analizeuml meuml teuml thelluar

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Thjeshtim i burokracive administrative duke synuar reduktimin e numrit dhe koheumls seuml kryerjes seuml pagesave neuml veccedilanti peumlr biznesin e meseumlm teuml vogeumll dhe mikro dhe vendosja neuml dispozicion teuml tatimpaguesve teuml sheumlrbimeve inovative si psh Pagimi i taksave dhe tatimeve online duke peumlrdorur sheumlrbimet financiare jo-bankare etj Pareuml neuml keumlndveumlshtrimin se 90 e bizneseve janeuml mikro dhe ka njeuml nivel shumeuml teuml uleumlt teuml ndeumlrgjegjeumlsimit dhe njohurive financiare teuml bizneseve43 keumlto masa do teuml jeneuml shumeuml lehteumlsuese Rekomandim 4 - afatshkurteumlr

Rritja e peumlrgjegjshmeumlriseuml seuml administrateumls peumlr trsquoju peumlrgjigjur reformeumls seuml formalizimit neumlpeumlrmjet

a) transparenceumls seuml investimit dhe peumlrshpejtimit neuml modernizimin e teknologjiseuml seuml informacionit si psh mireumlfunksionim i sistemit teuml ri teuml tatimeve dhe sistemit i teuml riskut qeuml duhet trsquoi paraprijneuml aksioneve neuml terren duke rritur keumlshtu besueshmeumlrineuml e publikut

b) specializimi i administrateumls veccedilaneumlrisht asaj tatimore dhe doganore44 c) struktura teuml shpejta efektive apelimi dhe keumlshillimi dhe peumlrgatitjes seuml

komentareumlve dhe manualeve peumlr inspektoreumlt dhe sipeumlrmarrjet lidhur me teuml drejtat dhe detyrimet e ndeumlrsjellta

C Sistemi Rregullator Mbeumlshteteumls i Formalizimit

Rekomandim 5 - afatmeseumlm Reforma peumlr formalizim duhet teuml keteuml si objekt edhe lehteumlsimin e barreumls administrative peumlr tatimpaguesit duke nxitur pajtueshmeumlrineuml me sistemin tatimor dhe sistemin rregullator dhe njeuml standard meuml teuml larteuml teuml teuml mirave dhe sheumlrbimeve finale neuml aspektet e meumlposhtme

a) Peumlrmireumlsimi i infrastruktureumls seuml institucioneve publike neuml drejtim teuml aplikimit teuml

sistemeve online dhe rritje e shkeumlmbimit teuml informacionit neuml koheuml reale Konkretisht koordinimi online i Inspektoriateve Shteteumlrore dhe shkeumlmbimi i informacionit mbi kontrollet mbi biznesin por edhe regjistrimin e koordinuar teuml aktiviteteve private si psh QKR Tatimet Zyreumln e Puneumls dhe Inspektoriatet e tjera (psh AKU Inspektoriati i Mjedisit etj) apo Drejtorineuml e Peumlrgjithshme teuml Doganave peumlr importet e leumlndeumlve teuml para (sidomos ato neuml agro-industri)

b) Kategorizim i sakteuml i profesioneve si neuml aspektin ligjor dhe administrativ dhe harmonizim i tyre ndeumlrmjet QKR Tatimeve dhe INSTAT peumlr teuml mos krijuar konfuzion tek tatimpaguesi dhe diferenca neuml trajtim nga administrata tatimore si psh rasti i profesioneve teuml lira

43 httpwwwmonitoralshqipeumlria-e-parafundit-neuml-boteuml-peumlr-njohuri-financiare 44 Referoju Rekomandimeve teuml Keumlshillit teuml Investimeve neuml mbledhjen e dyteuml httpswwwinvestmentcomalsqeventsmbledhja-nr-2-5-tetor-2015-1600-2

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c) Unifikimi i strukturave te hetimit dhe kontrollit teuml Administrateumls Tatimore dhe Doganore peumlr teuml mundeumlsuar njeuml kontroll dhe zbulim efektiv teuml shmangieve tatimore por edhe shkeumlmbim informacioni dhe ekspertize

d) Njohja e Karteumls Teknologjike peumlr operacione teuml caktuara sidomos neuml agro-

industri dhe rakordimi me Administrateumln Tatimore peumlr njohjen e firove peumlrkateumlse

e) Peumlrcaktim i qarteuml ligjor i tregjeve teuml shumiceumls dhe pakiceumls45 peumlr teuml shmangur

kalimin nga njeuml status neuml njeuml tjeteumlr Teuml peumlrcaktohet qarteuml definicioni i ambulantit Ripeumlrcaktim i funksioneve teuml kontrollit ndaj tyre nga institucionet qendrore dhe lokale

f) Teuml mundeumlsohet lidhja e NIPT-it teuml fermerit me regjistrin elektronik teuml tokeumls dhe

regjistrin elektronik teuml kafsheumlve etj

g) Formalizimi neuml bujqeumlsi duhet trsquoi paraprijeuml peumlrfundimi i regjistrimit teuml tokeumls formalizimi i tregut teuml tokeumls regjistrimi i fermave dhe gjeumlseuml seuml gjalleuml dhe peumlrmireumlsimi i statistikave zyrtare

h) Rritja e kapaciteteve dhe funksioneve koordinuese teuml institucioneve peumlrgjegjeumlse

neuml vareumlsi teuml Ministriseuml seuml Bujqeumlsiseuml seuml Zhvillimit Rural dhe Administrimit teuml Ujeumlrave qeuml vendosin dhe monitorojneuml standartet dhe cileumlsineuml e zinxhirit neuml agro-industri nga leumlndeumlt e para ndihmeumlse deri tek produkti final

45 Peumlrkufizimet e tyre neuml pikeumln 5922 teuml Udheumlzimit teuml Ministrit teuml Financave Nr 24 dateuml 02092008 leuml vend peumlr interpretime dhe nuk eumlshteuml i qarteuml

Grafikeumlt e Teknologjiseuml dhe Standardet neuml Peumlrpunimin e Qumeumlshtit

Eumlshteuml e nevojshme qeuml disa grafikeuml teuml teknologjiseuml dhe standarde teuml peumlrgatitenpeumlrditeumlsohen miratohen dhe zbatohen Procesi duhet teuml peumlrfshijeuml MBZHRAU ASU Qendrat e Transferimit teuml Teknologjiseuml Bujqeumlsore (QTTB) Autoritetet veterinare operatoreumlt e mbareumlshtimit artificial furnizuesit e inputeve OJQ-teuml peumlrkateumlse etj Disa prej grafikeumlve kryesoreuml teuml teknologjiseuml duhet teuml peumlrfshijneuml

- Ndeumlrtimin e hambareumlve

- Ndeumlrtimin e magazinave teuml foragjereve

- Ndeumlrtimin e magazinave peumlr pajisjet mekanike

- Ndeumlrtimin e hapeumlsirave peumlr peumlrpunimin e qumeumlshtit

- Standardet e qumeumlshtit dhe standardet e peumlrpunimit teuml qumeumlshtit

- Humbjet e pritshme nga proceset teknologjike

- Mbetjet nga barnat veterinare

Rekomandohet qeuml ccedildo degeuml e sektorit teuml blegtoriseuml dhe neumlnprodukteve teuml qumeumlshtit duhet teuml nxjerreuml njeuml listeuml teuml mallrave sheumlrbimeve operacioneve qeuml keumlrkojneuml ndeumlrhyrje peumlr peumlrgatitjenpeumlrditeumlsimin e grafikeumlve teuml teknologjiseuml dhe standardeve peumlr zbatim teuml pasuara nga propozimet e peumlrgatitura nga grupet e puneumls teuml eksperteumlve

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D Aksesi neuml kredi dhe sheumlrbimet financiare faktoreuml incentivues peumlr formalizimin

Rekomandim 6 - afatshkurteumlr

a) Teuml konsiderohet bashkeumlpunimi i meumltejsheumlm me institucionet financiare bankare dhe

institucionet financiare jo-bankare neuml kontekstin e strategjiseuml seuml formalizimit dhe peumlrfitimeve teuml tij Psh institucionet e mikrokrediseuml mund teuml luajneuml rol teuml reumlndeumlsisheumlm peumlr uljen e ekonomiseuml informale veccedilaneumlrisht neuml zonat rurale neuml teuml cilat ato kaneuml akses meuml teuml madh

b) Ndryshimet e fundit neuml kanalizimin e pagesave peumlr fermereumlt nga grumbulluesit neumlpeumlrmjet sistemit bankar keumlrkojneuml njeuml analizeuml meuml teuml thelleuml mbi pragun dhe kategorineuml e fermereumlve qeuml duhet teuml kalojneuml neumlpeumlrmjet sistemit bankar neuml kontekstin kur popullsia rurale ka akses shumeuml teuml kufizuar neuml sistemin bankar dhe kur kostot e sheumlrbimeve teuml keumltij teuml fundit janeuml teuml larta

c) Inkurajimi i transaksioneve bankare dhe pagesave elektronike si psh neumlpeumlrmjet PoS sidomos neuml tregti dhe sheumlrbime Zbatimi nga administrata tatimore i parashikimeve ligjore ekzistuese qeuml nuk detyrojneuml pajisjen me kaseuml fiskale neuml rastin kur tatimpaguesi nuk kryen arkeumltime cash ndihmon bizneset e vogla duke reduktuar kostot Peumlr keumlteuml qeumlllim Ministria e Financave dhe Drejtoria e Peumlrgjithshme e Tatimeve duhet teuml unifikojneuml interpretimet lidhur me raste teuml tilla

E Konsultim Transparenceuml dhe Edukim

Rekomandim 7 - afatshkurteumlr - Teuml zbatohet Ligji Nr 1462014 ldquoPeumlr Njoftimin dhe Konsultimin Publikrdquo i cili rregullon

proccedilesin e njoftimit dhe teuml konsultimit publik dhe paraprak teuml projektligjeve projekt dokumenteve strategjike kombeumltare dhe vendore si dhe politikave me interes teuml larteuml publik

Rekomandim 8 - afatmeseumlm

- Programet e granteve dhe kreditimit teuml Qeveriseuml dhe Donatoreumlve mund teuml luajneuml njeuml rol shumeuml teuml reumlndeumlsisheumlm neuml ndeumlrgjegjeumlsimin dhe keumlshillimin peumlr formalizim teuml grupeve teuml caktuara teuml sektorit privat psh 2-3 vitet e para duke mbeumlshtetur aksionin e Qeveriseuml Konkretisht rekomandohet qeuml skemat e subvencioneve qeveritare duhet teuml ccedilojneuml neuml rritjen e gatishmeumlriseuml dhe interesit teuml fermereumlve peumlr formalizimin dhe veprimin neuml peumlrputhje me standardet e siguriseuml ushqimore Keumlshtu skemat e subvencioneve qeveritare peumlr sektorin e qumeumlshtit duhet teuml bazohen neuml volumin dhe cileumlsineuml e produkteve

- Sugjerohet qeuml neuml bujqeumlsi teuml ofrohet meuml shumeuml keumlshillim dhe ndeumlrgjegjeumlsim peumlr fermereumlt Teuml konsiderohet krijimi i njeuml strukture teuml ndeumlrmjetme qeuml teuml ofrojeuml asistenceuml dhe informacion peumlr fermerin peumlr regjistrim dhe peumlrfitimet e formalizimit me ndihmeumln e donatoreumlve ose teuml Qeveriseuml

34

- Organizimi i fushatave ndeumlrgjegjeumlsuese teuml targetuara neuml bashkeumlpunim edhe me

shoqatat e biznesit apo partnereuml teuml tjereuml privateuml si institucionet e mikrokreditimit neuml zonat rurale

- Vlereumlsim publik peumlr bizneset e rregullta neuml vite apo edhe neumlpeumlrmjet shkeumlmbimit teuml

eksperiencave neumlpeumlrmjet Administrateumls Tatimore me biznese teuml tjera

35

ANEKS 1 MADHEumlSIA E EKONOMISEuml INFORMALE NEuml 27 VENDET E BE-SEuml NDAJ PBB-SEuml 2003-2012

2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282

BE-27 (mesatarja e thjeshteuml)

223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143

Mbreteumlria e Bashkuar

122 123 12 111 106 101 109 107 105 101

Burimi Schneider F (undated) ldquoSize and Development of the Shadoeuml Economy of 31 European and 5

other OECD Countries from 2003 to 2012 Some New Factsrdquo

httpwweeconjkuatmembersSchneiderfilespublications2013ShadEcEurope31_Jan2013pd

f

36

ANEKS 2 ANKETA

VLEREumlSIM MBI FAKTOREumlT E INFORMALITETIT NEuml EKONOMINEuml

SHQIPTARE

Kjo Anketeuml eumlshteuml ndeumlrmarreuml nga Sekreatariati i Keumlshillit teuml Investimeve neuml kuadeumlr teuml diskutimit teuml temeumls seuml Informalitetit neuml mbledhjen e radheumls seuml Keumlshillit teuml Investimeve neuml Dhjetor 2015 Qeumlllimi i anketeumls eumlshteuml qeuml teuml nxiseuml debatin mbi shkaqet e informalitetit dhe ofrojeuml sugjerime konkrete peumlr trajtimin e duhur teuml fenomenit peumlr teuml peumlrmireumlsuar klimeumln e biznesit neuml Shqipeumlri dhe nxitur investimet neuml ekonomi

Pyeteumlsori eumlshteuml anonim dhe ploteumlsohet online neuml neumlpeumlrmjet faqes seuml internetit teuml Keumlshillit teuml Investimeve Kontributi juaj eumlshteuml thelbeumlsor peumlr teuml nxjerreuml neuml pah shqeteumlsimet e komunitetit teuml biznesit dhe peumlr ti adresuar ato neuml meumlnyreuml profesionale dhe gjitheumlpeumlrfshireumlse neuml organet qeveritare

1 Aktiviteti kryesor ekonomik i biznesit tuaj eumlshteuml

Industri nxjerreumlse Industri peumlrpunuese Furnizim me energji elektrike gaz e avull dhe me ajeumlr teuml kondicionuar Aktivitete me ujeuml teuml ngrohteuml kanalizime menaxhim teuml mbeturinave dhe rregullime Ndeumlrtim Sheumlrbim Tregti me shumiceuml dhe pakiceuml Transport dhe magazinim Hoteleri Informacion dhe Komunikacioni Aktivitete arkitekturore dhe inxhinierike Agjenci udheumltimi operator turistik Teuml tjera (ju lutem specifikoni___________________)

2 Aksionereumlt meuml teuml meumldhenj (me mbi 50 teuml aksioneve) teuml biznesit tuaj janeuml

Vendas

Teuml huaj

3 Sa koheuml keni qe operoni neuml treg

___________

4 Madheumlsia e biznesit tuaj sipas xhiros seuml vitit teuml fundit eumlshteuml

2 ndash 8 milioneuml lekeuml

Mbi 8 ndash milion lekeuml

A jeni subjekt i TVSH-seuml

37

Po

Jo

A jeni klasifikuar si Biznes VIP nga Drejtoria e Peumlrgjithshme e Tatimeve Po

Jo

5 Lutem percaktoni neumlse ndesheni me konkurrenceuml nga aktivitete informale neuml

sektorin ku operoni

Po

Jo

Neumlse po jepni komentet tuaja crsquofare natyre ka informaliteti neuml sektorin tuaj (shmangie taksash mosregjistrim korrupsion kontrabande puneuml neuml teuml zezeuml etj) dhe ne crsquofare stadi te aktivitetit shfaqet (rregjistrimi I aktivitetit procesin e prodhimit hyrjen e produktitsherbimit ne treg importimiteksportimit marreumldheniet me furnitoreumlt etj)

_________________________________________________________________________________________________________________________________________________________________________________________________________________________________

6 Lutem rendisni neuml njeuml shkalleuml nga 1 deri neuml 5 ( ku 1 eumlshteuml shumeuml i lehteumlI vogeumll dhe 5 eumlshteuml shumeuml i veumlshtireumli madh) neuml lidhje meuml teuml beumlrin biznes neuml Shqipeumlri referuar ceumlshtjeve teuml meumlposhtme

Regjistrimi i biznesit ( nga 1 neuml 5)

Licensimi i aktivitetit ( nga 1 neuml 5)

Numri i taksave ( nga 1 neuml 5)

Procedurat peumlr teuml qeumlneuml korrekt me taksat ( si psh koha e harxhuar kosto e sheumlrbimit meumlnyra e pageseumls etj) ( nga 1 neuml 5)

Barra fiskale ( si kufiri i TVSH-se Sigurimet Shoqerore tatimi mbi fitimin etj) ) nga ( 1 neuml 5)

38

Puneumlsimi i punonjeumlsve ( nga 1 neuml 5)

Kreditimi e biznesit nga sektori bankar ( nga 1 neuml 5)

Importimi eksportimi i mallrave dhe sheumlrbimeve ( nga 1 neuml 5)

Inspektimet e ndryshme nga administrate shteteumlrore (nga 1 neuml 5)

Prokurimi i fondeve publike ( nga 1 neuml 5)

Konsulenca ( nga 1 neuml 5)

Te tjera _____________________________________________________

Komente specifikime peumlr sa meuml sipeumlr neumlse keni

______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

7 Lutem jepni mendimin tuaj mbi shkaqet qeuml nxisin informalitetin neuml sektorin ku jeni

_______________________________________________________________________________________________________________________________________________________________________________________________________________

8 Neuml keumlndveumlshtrimin tuaj a ka meuml shumeuml peumlrfitim apo kosto teuml qeumlnit informal (i parregjistruar shmangie taksash) neuml sektorin tuaj dhe neumlse mund teuml artikuloni meuml neuml detaje

_______________________________________________________________________________________________________________________________________________________________________________________________________________

9 Neumlse keni disi informalitet neuml biznesin tuaj a keni strategji per tu formalizuar neuml afat teuml gjateuml

39

Po

Jo

10 A mendoni se janeuml teuml nevojshme penalitetet peumlr teuml reduktuar informalitetin neuml ekonomi Neumlse po neuml ccedilrsquofareuml mase i shikoni si teuml efektshme

_______________________________________________________________________________________________________________________________________________________________________________________________________________

11 Cilat mendoni se mund teuml jeneuml disa incentiva teuml efektshme peumlr teuml reduktuar informalitetin neuml sektorin tuaj

____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

12 A mund teuml sugjeroni disa incentiva neuml formalizimin e ekonomiseuml shqiptare neuml teumlreumlsi

____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40

ANEKS 3 MATRICA PEumlRMBLEDHEumlSE E DISA EKSPERIENCAVE NDEumlRKOMBEumlTARE NEuml REDUKTIMIN E EKONOMISE INFORMALE

EKSPERIENCAT E VENDEVE TE TJERA MBI MASAT PEumlR REDUKTIMIN E INFORMALITETIT

BURIMI ldquoTACKLING THE UNDECLARED ECONOMY IN FYR MACEDONIA A BASELINE ASSESSMENT 2014 (ADAPTED FROM WILLIAMS BARIC AND RENOOY - 2013)rdquo Peumlrmbledhje e Masave neuml 31 ndash Vendet e BE-se

Masat Ndeumlshkuese

- Penalitete administrative peumlr blereumlsitkompaniteuml

- Penalitete administrative peumlr ofruesit puneumldheumlneumlsit

- Penalitete penale peumlr blereumlsitkompaniteuml

- Penalitete penale peumlr ofruesitpuneumldheumlneumlsit

Masa peumlr teuml peumlrmireumlsuar zbulimin

- Ndarja e teuml dheumlnave dhe peumlrputhja e tyre

- Inspektim neuml vendin e puneumls

- Regjistrimi i punonjesve peumlrpara fillimit teuml puneumls ose diteumln e pareuml teuml puneumls

- Koordinim i strategjiseuml ndermjet qeveriseuml

- Certifikim i bizneseve certifikim i pagesave te kontributeve sociale dhe tasave

- Perdorimi i survejimit neumlpeumlrmjet denoncimeve

- Koordinim neumlpeumlrmjet institucioneve qeveritare

- Shkeumlmbim i teuml dheumlnave ndermjet institucioneve qeveritare

- Karta e puneumls e detyrueshme neuml vendin e puneumls

41

Masat parandaluese

- Reduktimi rregullimeve

- Thjeshtim i procedurave teuml peumlrputhshmeumlriseuml

- Novacionet teknologjike ( si paisjet peumlr regjistrimin e cash)

- Kategori te reja teuml puneumls

- Incentiva direkte taksash (si psh peumlrjashtime zbritje)

- Incentiva teuml sigurimeve shoqeumlrore

- Tranzicioni i buteuml nga i papuneuml neuml teuml veteumlpuneumlsuarit

- Ndryshim i pageumls minimum neuml rritje

- Ndryshim i pageumls minimum neuml ulje

- Trajnim dhe mbeumlshtetje peumlr bizneset neuml start up

- Mikrofinancim peumlr bizneset neuml start-ups

- Keumlshillim si teuml formalizohen

- Lidhjen me skemeumln e pensioneve me puneumln formale

- Prezantimi i peumlrgjegjeumlsive teuml zinxhirit teuml ofruesve

- Kufizimi i leumlvizjes seuml lireuml teuml puneumltoreumlve teuml huaj

Masat kuruese

- Nxitja e blereumlsve peumlr teuml blereuml teuml mira dhe sheumlrbime teuml deklaruara

- Kuponat e sheumlrbimeve

- Incentiveuml taksash direkte

- Incentiveuml taksash indirekte

- Nxitja e ofruesve peumlr tu formalizuar

- Amnisti teuml gjera sociale

- Amnisti neuml nivel individual peumlr deklarim vullnetar

- Reduktim teuml targetuar teuml TVSH

- Software falas peumlr bizneset peumlr mbajtjen e teuml dheumlnave

- Keshillimtrajnim falas peumlr mbajtjen e teuml dheumlnave

- Skema teuml formalizimit gradual

42

Teuml nxitet angazhimi peumlr teuml deklaruar puneumln

- Fushata peumlr teuml informuar puneumltoret e padeklaruar mbi risqet dhe kostot e teuml punuarit teuml padeklaruar

- Fushata peumlr teuml informuar puneumltoret e padeklaruar mbi peumlrfitimet e formalizimit

- Fushata peumlr teuml informuar peumlrdoruesit e puneumlve teuml padeklarauar mbi risqet dhe benefitet e formalizimit

- Peumlrdorimi i thirrjeve normative ndaj njereumlzve peumlr teuml deklaruar aktivitetete

- Masa peumlr teuml ndryshuar drejteumlsine e perceptuar teuml sistemit

- Masa peumlr teuml peumlrmireumlsuar procedurat gjyqeumlsore teuml sistemit (shkalla neuml teuml cileumln njereumlzit besojneuml se qeveria i trajton me respekt paanshmeumlri dhe meumlnyreuml teuml peumlrgjegjshme)

- Masa peumlr teuml peumlrmireumlsuar njohuriteuml mbi taksat kontributin shoqeumlror dhe ligjin e puneumls

- Adoptimin e angazhimeve meuml tepeumlr se peumlrqasjen e pajtueshmeriseuml (psh responsive regulation)

- Fushata peumlr teuml inkurajuar nje kultureuml angazhimi peumlr teuml deklaruar

Maqedonia

Permiresimi i Zbulimit

- Inspektimet e Puneumls

- Kontroll mbi pagimin e taksave dhe sigurimeve shoqerore Krijimin e Qendreumls peumlr mbledhjen e

borxheverdquo ldquoQendra peumlr sekuestrim teuml teuml miraverdquo Taks Akademi peumlr Trajnimet dhe njeuml njeumlsi investigimi peumlr Drejtorine e Tatimeve peumlr teuml trajtuar mashtrimet me riks teuml larteuml dhe evazionin fiskal

- Forcimi i bashkeumlpunimit administrativ dhe shkeumlmbimi i asistenceumls seuml prbashkeumlt neumlpeumlrmjet

shkeumlmbimit elektronik teuml teuml dheumlnave ndeumlrmjt tatimeve dhe inspektoriatit teuml puneumls

- Rritja e penaliteteve dhe rritja e perceptimit teuml riskut peumlr puneumln neuml teuml zezeuml

Mundeumlsi peumlr formalizim

- Thjeshtesimi i rregullave peumlr fillimin e njeuml biznesi

- Decentralizimi i sheumlrbimit teuml pagimit teuml taksave si psh Hapjen e Pikave teuml Sheumlrbimit (2011)

- Inkurajimin e ploteumlsimit elektronik teuml rimbursimit nga pagesa e taksave (tax returns) pagesat

elektronike tatim-fitimin e korporatave dhe TVSH

Incentiva direkte taksash

- Reduktimin dhe barazimin e normeumls seuml takseumls mbi korporateumln dhe teuml teuml ardhureumls personale (flat tax

rate) nw 10

- Norma e takseumls neuml 15 teuml totalit teuml teuml ardhurave peumlr biznese teuml vogla me njeuml qarkullim deri neuml 3 milion MKD

- Lehtesim taksash peumlr peumlrfitime teuml riinvestuara (peumlr investime mbi 100 000 EUR)

- Zero tatim mbi teuml adhuren nga korporatat peumlr fitimet e pashpeumlrndara

Incentivat peumlr peumlrfshirjen neuml puneumlsimin zyrtar dhe operimet e biznesit

43

- Reduktim teuml kostove teuml puneumltoreumlve sezonale duke lehteumlsuar keumlrkesat peumlr pagesat peumlr shkurtim nga

puna

- Bazeuml peumlr taksim meuml teuml uleumlt peumlr fermereumlt individual teuml regjistruar (20 teuml pageumls neto kombeumltare mesatare)

- Fermeret me njeuml teuml ardhur vjetore meuml teuml uleumlt se 300000 MKD teuml peumlrjashtuar nga pagimi i taksave

Ndeumlrgjegjeumlsim dhe fushata publike

- Linja peumlr raportimin e puneumls seuml padeklaruar

- Check-list peumlr puneumlmarresin dhe punonjeumlsin peumlr teuml drejtat e tyre ligjore dhe detyrimet

- Fushata promocionale qeuml targetojneuml teuml rinjte dhe promovojneuml tranzitimin e suksessheumlm neuml puneuml teuml

formalizuar

GJEORGJI ndash ldquoMSM TAX SIMPLIFICATION REFORM CAN IT TACKLE INFORMALITY WORLD BANK IFCrdquo

- Perkufizimi i biznesit mikro te vogeumll teuml meseumlm dhe teuml madh

- Zhvillimi i udhezuesve peumlr tax accounting peumlr micro bizneset

- Thjeshtim i raportimit peumlr teuml vegjlit pagesat dy here neuml vit me zgjedhje

ldquoECONOMIC INFORMALITY CAUSES COSTS AND POLICIES A LITERATURE SURVEY OF INTERNATIONAL EXPERIENCE ANA MARIA OVIEDOrdquo

Rritje e Pajtueshmeumlriseuml me Taksat

- Reduktim teuml normave teuml taksave peumlr rrogat e uleumlta - Belgjika Bulgaria Hollanda Franca

- Peumlrjashtim taksash dhe reduktim neuml sektoreumlt qeuml mbeumlshteten neuml puneuml teuml padeklaruar - Hungari

Suedi Belgjike dhe France

- Reduktim TVSH neuml sektoreumlt me puneuml intensive - Hollanda

- Fushata ndeumlrgjegjeumlsuese teuml targetuara dhe neuml bashkeumlpunim me shoaqatat e tregeumltiseuml peumlr teuml trajtuar

industriteuml me mundeumlsi meuml teuml madh peumlr non ndash pajtueshmeumlri - Australia Belgjika dhe Suedia

- Ofrimi i skemave vullnetare peumlr deklarime fushata mediatike dhe interneti ldquovouchersrdquo peumlr puneumln etj - UK Belgjika Australia

- Peumlr bizneset mikro dhe teuml vogla njeuml takseuml e vetme ka zeumlvendeumlsuar TVSH takse mbi teuml ardhureumln dhe

kontributin e sigurimeve shoqerore - Argjentine Bolivi Brazil dhe Peru

- Nje sistem i integruar peumlr firmat e vogla dhe teuml meumldha unifikon pageseumln e mbledhjes seuml taksave

federale dhe kontributeve sociale Teuml gjitha firmat poshteuml 1000000 USD qeuml punojneuml neuml sheumlrbime

tregti dhe prodhim ose bujqeumlsi janeuml teuml zgjedhshme dhe prezantojne 75 te regjistrimit te biznesit

44

dhe 7 te GDP ndash Brazil

- Ky program zeumlvendeumlson 6 lloje taksash dhe 5 lloje kontributesh sociale me njeuml takseuml progresive mbi

teuml ardhuren bruto Njeuml aspekt tjeteumlr eumlshteuml qeuml zgjidh kontributin shoqeumlror nga numri i punonjeumlsve teuml deklaruar ose paga duke i beumlreuml kontributet neuml proporcion me teuml ardhuren e firmeumls - Brazil

- Krijimi i Biznes Service Centers qeuml ofrojneuml njeuml numeumlr sheumlrbimesh peumlr sipeumlrmarreumlsit nga

informacioni dhe keumlshillimi te facilitetet e regjistrimit ndash Kolumbia

Reduktimi i barreumls seuml taksave peumlr teuml formalizuarit

- Reduktim i takseumls seuml fitimit mbi korporateumln - Hungari Poloni Slovakia

- Peumlrjashtim taksash peumlr puneumlsim teuml puneumltoreumlve teuml paprivilegjuar ndash Hungari

- Lehteumlsim taksash neuml industriteuml me peumlrqindje teuml larteuml teuml puneumltoreumlve teuml padeklaruar - Suedi

Belgjike Franceuml

- Lehteumlsim taksash peumlr punonjeumlsit e rinj- Mal i Zi

- Falje taksash - Qipro Turqia

- Peumlrjashtim taksash neuml fitimet e ri-investuara ndash Estoni

- Reduktim teuml barreumls agregate teuml taksave ( si nje ndaj PBB) ( shumca e 27 vendeve te BE)

- Rritje e pragut teuml teuml ardhureumls seuml pataksueshmefutja e reduktimit teuml taksave peumlr paga teuml uleumlta -

Bulgaria Belgjika Hollanda Franca

Rritja e bazeumls seuml taksimit

- Prezantimi i plotesimit online dhe pagesave online - Estonia

- Harmonizimi i rregullaveformave teuml taksave - Austria Greqia Hollanda Franca Portugalia

Danimarka

- Thjeshteumlsim i sistemit teuml taksave peumlr SME-teuml - Kenia Tanzania Uruguay

- Zeumlvendeumlsimi i TVSHtakseumls mbi teuml ardhuren kontributit teuml sigurimeve shoqeumlrore teuml bizneseve teuml

vogla me vetem njeuml takse - Vendet e Amerikes Latine

- Vlereumlsim peumlr Bizneset e Ndershme ndash 15 vendet e BE

- Rritje e fleksibilitetit neuml kontratat e peumlrkohshme teuml puneumls - 15 vendet e BE

ldquoPOLICY BREAF ON INFORMAL ENTERPRENEURSHIP - EUROPEAN COMMISSIONrdquo

45

- Pragje dhe peumlrjashtim taksash keumlshillim dhe trajnim dhe ofrim teuml benefiteve sociale peumlr njeuml

periudheuml teuml shkurteumlr kohore sa teuml fillojneuml biznesin dhe shikojneuml benefite nga puneumlsimi - Shembulli

i Italiseuml me periudha teuml peumlrkohshme dhe tarifa teuml reduktuara

- Reduktim teuml taksave dhe vouchers peumlr punetoret e paregjistruar nga keumlndveshtrimi i konsumatorit

peumlr teuml puneumlsuarit neuml familje - Modeli Danimarkeumls

ldquoTHE SHADOW ECONOMY AND HOW TO FIGHT AGAINST IT ( WITH FOCUS ON MOLDOVA AND THE BEST SLOVAK EXPERIENCE) PETER GOLIAS INSTITUTE FOR ECONOMIC AND SOCIAL REFORMS (INEKO) SLOVAKIA APRIL 2013rdquo

- Hartz IV Reform neuml Gjermani nga viti 2000 Reforma prezantoin ldquomini puneumlrdquome rroga mujore jo

meuml pak se 400 EUR nuk ishin objekti i kontributit teuml sigurimeve shoqeumlrore Peumlr rroga ndeumlrmjet 401

Euro deri neuml 800 Euro kontributi rritet gradualisht deri neuml pjeseumln e ploteuml

- Reforma e takseumls seuml sheshteuml neuml Sllovaki

- Unifikimi i takseumls direkte mbi teuml ardhurat neuml 19 peumlr individet dhe bizneset Reforma zvogeumlloi edhe

normeumln e takseumls seuml fitimit mbi korporatat neuml 19 dhe eleminoi normeumln e taksimit teuml dividenitit ne

15

- Rriti takseumln indirekte teuml konsumit Nga sistemi i vjeteumlr me TVSH me dy nivele me norma 20 dhe

14 u unifikua ne 19

- Thjeshtime radikale teuml legjislacionit tatimor

46

ANEKS 4 LISTA E PJESEumlMARREumlSVE NEuml MBLEDHJEN E GRUPIT TEKNIK

DATEuml 25 NEumlNTOR 2015

1 Dhoma Gjermane e Tregtiseuml (DIHA)

2 Shoqata e Peumlrpunuesve teuml Qumeumlshtit dhe teuml Mishit (ADAMA)

3 Shoqata e Blegtoreumlve Shqiptareuml (LEAA)

4 Dhoma Amerikane e Tregtiseuml (AmCham)

5 Forumi Kombeumltar i Biznesit (NBF)

6 Shoqata Shqiptare e Turizmit (ATA)

7 Keumlshilli i Agrobiznesit Shqiptar (KASH)

8 Dhoma e Tregtiseuml dhe Industriseuml Tiraneuml (DHTIT)

9 Unioni i Dhomave teuml Tregtiseuml dhe Industriseuml (UCCIAL)

10 Shoqata Shqiptare e Bankave

11 International Chamber of Commerce Tirana (ICC)

12 Dhoma e Tregtiseuml dhe Industriseuml Shqipeumlri-Turqi

13 Foreign Investors Albanian Association (FIAA)

14 Dhoma Italiane e Tregtiseuml neuml Shqipeumlri (CCIA)

15 LFC-Albania

47

ANEKS 5 LITERATURA

1 BEEPS IV dhe BEEPS V- Vrojtimi peumlr klimeumln e biznesit dhe performanceumln e ndeumlrmarrjeve

2 ldquoBusiness Environment Survey 2015rdquo- Foreign Investors Association of Albania (FIAA)

3 Enterprise Surveys 2013 Albania Country Profile ndash World Bank IFC

4 OECD - Investment Compact The Informal Economy in Albanian Analysis and Policy

Recommnedations December 2004

5 Informal Sector in Developed and Less Developed Countries A Literature Surveyrdquo - Klarita Geumlrxhani

6 Policy Brief on Informal Entrepreneurship- European Commission and OECD- ldquoThe size of

the informal economy in the EU-27 2003-2012 ndashAs a percentage of national GDPrdquo

7 Working Papers Private Sector and Labour Market Developmen in Albania Formal versus Informal Marta Muccedilo Peter Sanfey Erjon Luccedili and Genti Hashorva April 2004

8 Action Plan of Strategy for Fight Against The Informal Economy (2008-2010) Turkey Presidency of Revenue Administration April 2009rdquo

9 Informality Causes Consequences Policies - Background Paper prepared by Ana-Maria

Oviedo for Country Economic Memorandum (CEM)

10 Informality Inclusiveness and Economic Growth An Overview of Key Issues James Heintz University of Massachusetts Amherst USA Political Economy Research Institute- July 2012

11 De Soto Hernando 1989 The Other Path The Invisible Revolution in the Third World

New York Harper and Row

12 Njeuml studim krahasues mbi puneumlsimin informal neuml Shqipeumlri Bosnje dhe Hercegovineuml Moldavi dhe Mal i Zi- (ILO)


14 Does It Pay Firms to Register for Taxes The Impact of Formality on Firm Profitability

David McKenzie Yaye Seynabou Sakho (November 2007) IZA DP No 3179

15 MSME Tax Simplification ndash Can it Tackle Informality Rajul Awasthi - Global Tax Simplification Team Investment Climate Department World Bank Group

16 IMF Working Paper - What Causes Firms to Hide Output The Determinants of

Informality Era Dabla-Norris Mark Gradstein and Gabriela Inchauste

48

17 OECD Economics Department Working Papers No 896- Informality in Mexico Nicola Brandt

18 Informal Economy in Albania Merita Boka Giusepe Tourlucci - Academic Journal of Interdisciplinary Studies Vol 2 No 8 October 2013

19 Taxes competition and finance for Albanian enterprises evidence from a field studyby Holger Muent Francesca Pissarides and Peter Sanfey ndash July 2000

20 OECD Policy Roundtables Competition Policy and the Informal Economy ndash 2009

21 OECD Economics Department Working Papers No 873 Policy Roundtables Towards a Better Understanding of the Informal Economy

22 Discussion Paper on Economics The Costs and Benefits of Informality by Nicoletta Batini (IMF and University of Surrey) and Paul Levine

23 Rethinking the Informal Economy Linkages with the Formal Economy and the Formal Regulatory Environment by Martha Alter Chen July 2007 DESA Working Paper No 46

24 Taxing the Informal Economy Challenges Possibilities and Remaining Questions Amuradha

Joshi IDS Working Paper Volume 2013 No 429

25 Tackling the Undeclared Economy in FYR Macedonia a Baseline Assessment A baseline assessment Rositsa Dzhekova Josip Franic Lyubo Mishkov and Colin C Williams 2014

26 The shadow economy and how to fight against it ( with focus on Moldova and the best Slovak experience) Peter Golias Institute for economic and social reforms (INEKO) Slovakia April 2013

27 Strategjia peumlr Menaxhimin e Financave Publike-Ministria e Financave


29 Artikuj neuml media (peumlrfshireuml po pa u kufizuar neuml gazeta burime interneti perceptime biznesi

etj)

2

Ky Dokument Pune eumlshteuml peumlrgatitur nga Sekretariati i Keumlshillit teuml Investimeve neuml peumlrmbushje teuml detyrave qeuml rrjedhin nga axhenda e miratuar nga Keumlshilli i Investimeve neuml mbledhjen e dateumls 1 Korrik 2015 Materiali eumlshteuml peumlrgatitur nga specialisteumlt e Sekretariatit teuml Keumlshillit teuml Investimeve Znj Ermelinda Xhaja eksperte peumlr ekonomineuml dhe Z Elvis Zerva ekspert ligjor neumln drejtimin e Drejtores seuml Sekretariatit Znj Diana Leka Kontribut teuml veccedilanteuml neuml peumlrgatitjen e materialit kaneuml edhe eksperteumlt Znj Valbona Ylli dhe Znj Ani Dasho qeuml kaneuml bashkeumlpunuar peumlr ccedileumlshtjet e agro-industriseuml dhe peumlrpunimit teuml teuml dheumlnave Falenderojmeuml teuml gjitha bizneset dhe shoqatat e biznesit qeuml i janeuml peumlrgjigjur Anketeumls on-line dhe kaneuml diskutuar dhe ofruar mendime teuml vlefshme peumlr temeumln e Informalitetit si edhe eksperteumlt e ndrysheumlm peumlr sugjerimet e tyre teuml vlefshme Pikeumlpamjet e paraqitura janeuml teuml autoreumlve dhe jo domosdoshmeumlrisht teuml Keumlshillit teuml Investimeve apo teuml BERZH-it

Dokumenti i Puneumls eumlshteuml hartuar dhe publikuar nga Sekretariati i Keumlshillit teuml Investimeve Keumlteuml material jeni teuml lireuml ta kopjoni shpeumlrndani transmetoni dhe peumlrshtatni veteumlm peumlr qeumlllime jotregtare dhe sipas kushteve teuml meumlposhtme

BurimimdashJu lutemi teuml citoni dokumentin e puneumls si vijon Sekretariati i Keumlshillit teuml Investimeve Dokument Pune ndash Informaliteti Sfideuml e peumlrbashkeumlt Qeveri ndash Sipeumlrmarrje Dhjetor 2015

PeumlrshtatjetmdashNeumlse i beumlni peumlrshtatje keumltij Dokumenti shtoni deklarimin e meumlposhteumlm seuml bashku me citimin e burimit Kjo eumlshteuml njeuml peumlrshtatje e njeuml materiali origjinal teuml Sekretariatit teuml Keumlshillit teuml Investimeve Titulli Dhjetor 2015

Asnjeuml pjeseuml e keumltyre faqeve qofteuml tekst apo imazh nuk mund teuml peumlrdoret peumlr ndonjeuml qeumlllim tjeteumlr peumlrveccedil atij teuml peumlrcaktuar neuml Dokumentin e Puneumls Sekretariati i Keumlshillit teuml Investimeve jo domosdoshmeumlrisht eumlshteuml autor i ccedildo komponenti teuml peumlrmbajtjes seuml keumltij Dokumenti Pune Sekretariati i Keumlshillit teuml Investimeve nuk garanton qeuml peumlrdorimi nga teuml treteumlt i ndonjeuml komponenti apo pjese specifike me autoreumlsi teuml njeuml pale teuml treteuml teuml peumlrmendura dhe teuml peumlrfshira neuml Dokumentin e Puneumls nuk do teuml shkeleuml teuml drejtat e keumltyre paleumlve teuml treta

3

Peumlrmbajtja

I HYRJE 4

II KONTEKSTI 5


III METODOLOGJIA 10



C Anketa On-line 12










V REKOMANDIMET 29








ANEKS 2 ANKETA 36





4

I HYRJE











5


II KONTEKSTI





6









7














8













9









10

III METODOLOGJIA








11
















12

C Anketa On-line







13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

3

Peumlrmbajtja

I HYRJE 4

II KONTEKSTI 5


III METODOLOGJIA 10



C Anketa On-line 12










V REKOMANDIMET 29








ANEKS 2 ANKETA 36





4

I HYRJE











5


II KONTEKSTI





6









7














8













9









10

III METODOLOGJIA








11
















12

C Anketa On-line







13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

4

I HYRJE











5


II KONTEKSTI





6









7














8













9









10

III METODOLOGJIA








11
















12

C Anketa On-line







13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

5


II KONTEKSTI





6









7














8













9









10

III METODOLOGJIA








11
















12

C Anketa On-line







13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

6









7














8













9









10

III METODOLOGJIA








11
















12

C Anketa On-line







13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

7














8













9









10

III METODOLOGJIA








11
















12

C Anketa On-line







13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

8













9









10

III METODOLOGJIA








11
















12

C Anketa On-line







13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

9









10

III METODOLOGJIA








11
















12

C Anketa On-line







13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

10

III METODOLOGJIA








11
















12

C Anketa On-line







13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

11
















12

C Anketa On-line







13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

12

C Anketa On-line







13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

13








14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

14

Grafiku 1




42

44

46

48

50

52

54

56

58

I -

12

II -

12

III -

12

IV -

12

I -

13

II-

13

III-

13

IV-

13

I-

14

II-

14

III-

14

IV-

14

I-

15

II-

15



15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

15






Taksat 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

9-muj 2015



Akcizat 10 11 13 12 12 13 13 12 13 12 12



16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

16




Grafik 4




17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

17

1 Sistemi Tatimor




Sistemin Tatimor



18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

18






19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

19

c) Paisjet fiskale






20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

20










21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

21





22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

22





23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

23






24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

24





25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

25






26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

26




27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

27





28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

28








29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

29

V REKOMANDIMET










30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

30











31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

31













32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

32






















33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

33













34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







formalizuar



















44










Belgjike Franceuml










Danimarka







45













15


14 u unifikua ne 19


46

















15 LFC-Albania

47

ANEKS 5 LITERATURA























48















etj)

34





35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




f

36

ANEKS 2 ANKETA


SHQIPTARE






Vendas

Teuml huaj


___________





37

Po

Jo


Jo


sektorin ku operoni

Po

Jo


_________________________________________________________________________________________________________________________________________________________________________________________________________________________________







38







Te tjera _____________________________________________________


______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


_______________________________________________________________________________________________________________________________________________________________________________________________________________


39

Po

Jo


_______________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________


____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

40




Masat Ndeumlshkuese















41

Masat parandaluese
















Masat kuruese












42











Maqedonia















rate) nw 10





43


puna







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35


2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

Austria 108 11 103 97 94 81 85 82 79 76

Belgjikeuml 214 207 201 192 183 175 178 174 171 168

Bullgari 359 353 344 34 327 321 325 326 323 319

Qipro 287 283 281 279 265 26 265 262 26 256

Republika Ceke

195 191 185 181 17 166 169 167 164 16

Danimarka 174 171 165 154 148 139 143 14 138 134

Estoni 307 308 302 296 295 29 296 293 286 282


223 219 215 208 199 193 198 195 192 184

Finland 176 172 166 153 145 138 142 14 137 133

France 147 143 138 124 118 111 116 113 11 108

Gjermani 171 161 154 15 147 142 146 139 137 133

Greqi 282 281 276 262 251 243 25 254 243 24

Hungari 25 247 245 244 237 23 235 233 228 225

Irland 154 152 148 134 127 122 131 13 128 127

Itali 261 252 244 232 223 214 22 218 212 216

Letoni 304 30 295 29 275 265 271 273 265 261

Lituani 32 317 311 306 297 291 296 297 29 285

Luksemburg 98 98 99 10 94 85 88 84 82 82

Malta 267 267 269 272 264 258 259 26 258 253

Hollandeuml 127 125 12 109 101 96 102 10 98 95

Poloni 277 274 271 268 26 253 259 254 25 244

Portugali 222 217 212 201 192 187 195 192 194 194

Rumani 336 325 322 314 302 294 294 298 296 291

Sllovaki 184 182 176 173 168 16 168 164 16 155

Slloveni 267 265 26 258 247 24 246 243 241 236

Spanjeuml 222 219 213 202 193 184 195 194 192 192

Suedi 186 181 175 162 156 149 154 15 147 143


122 123 12 111 106 101 109 107 105 101




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