COURSE INFORMATION
Course Title: ALBANIAN TAX LAW
Code Course Type Regular Semester Theory Practice Lab Credits ECTS
LAW 406 B 8 3 0 0 3 7.5
Academic staff member responsible for the design of the course syllabus (name, surname, academic title/scientific degree, email address and signature) Assoc.Prof.Dr. Gelanda Shkurtaj gshkurtaj@epoka.edu.al
Main Course Lecturer (name, surname, academic title/scientific degree, email address and signature) and Office Hours: Assoc.Prof.Dr. Gelanda Shkurtaj gshkurtaj@epoka.edu.al , 45
Second Course Lecturer(s) (name, surname, academic title/scientific degree, email address and signature) and Office Hours: NA
Language: English
Compulsory/Elective: Elective
Study program: (the study for which this course is offered) Master of Science in Business Administration
Classroom and Meeting Time:
Teaching Assistant(s) and Office Hours: NA
Code of Ethics: Code of Ethics of EPOKA University
Regulation of EPOKA University "On Student Discipline"
Attendance Requirement:
Course Description: Albanian Tax Law: The legislative framework of taxation, sources of tax law, enactment of a tax law, tax liabilities and tax responsibility, exemptions and exclusions, individual income tax, corporate tax value added tax, tax stoppage, tax procedures law.
Course Objectives: To understand key concepts in the taxation field;- To know Albanian tax procedures;- To learn all the tax types applied in Albania;- To practice different tax issues in business environment.
BASIC CONCEPTS OF THE COURSE
1 What is the taxation?
2 Differences between fiscal and tax law
3 What are the sources of the tax Law?
4 The Constitutional principles of taxation
5 The tax administration
6 The principles of the tax administration and tax control
7 National and Local taxes
8 Tax on profit, tax on added value and tax on wages
9 Convention on double taxation
10 Royalties and capital gains
COURSE OUTLINE
Week Topics
1 Course Introduction. The first part of meeting with the students will introduce to the introduction of the course, what are the outlines and the benefits that students can achieve by attending the said course. That not only in a personal perspective but even though in a more large point of view of the taxes policy.
2 Principles of taxation. This part is focused on the main principles of the Albanian law regarding the taxes. Some of the principles are established within the Constitution, for example art 151 and 155 speaking about the reserve of law and non retroactivity of law. Also the principal of the equal contribution capability of the taxpayers.
3 On tax procedures - general aspects, taxpayer's rights, taxpayer's registration. The law on Tax Procedures should be considered as the tax code. In other terms that constitutes the basic law in the field of taxes, where could be found all the following arguments such as: the sources of law, the subjects of the law, tax declaration, tax control, tax process et..
4 On tax procedures - tax declaration, tax assessment, payments and tax refunds, installment agreement, tax audit and enforce collection. Students in this part of the course are instructed to understand basic principals within the law on tax procedures. The tax declaration is made of the taxpayers and the so on even the process of the tax return should be followed by the taxpayers as well. In this path, even the tax assessment is made by the taxpayers in the tax return. The tax control is made by the administrative body, through methods established into the law.
5 On tax procedures - sanctions and administrative appeals. Students will know the sanctions that will be applied, according to the law, in case of tax evasion, avoidance or malformation of the tax return. The taxpayer, is invited to improve the tax return or to pay in case of avoidance of the taxes, or to fill the tax return in case of evasion, but if none of them is more respected by the taxpayer the consequences will be followed.
6 On income tax - Residency, income source, exemptions, recognized and unrecognized expenses. This part is focused on the principal of the residence and not residence for physical persons and juridical persons. There is included even the principal of the source or the territoriality as part of the ways that most of the legislations tax the incomes produced in their countries.
7 On income tax - Depreciation, bad debts, fiscal scale, withholding tax, declaration and payment. This part is completed not only with the theoretical principals of what is considered income tax and which are the branches in which it is split of. There are taken many examples on how to apply it.
8 On value added tax - taxable persons, the supply of goods and services, auto supply of goods and services, transfer economic activity. In this part, students are invited to have a general knowledge about the vat and the use in Europe and Albania. The rationale of this tax and the reason why it is considered as one of the most important, as far as the main entrance of the state revenues are constituted upon this form of taxation.
9 MID TERMS
10 On value added tax - the import of goods, place of supply of goods, taxable value, VAT rates. Here are given some general consideration about the typology of taxes it constitutes, such as a flat rate and what services the Albanian legislations has considered to be included in the VAT application and which not.
11 On value added tax - Exemptions, supplies of zero rate, exports, VAT deductions. This part of the courses is totally dedicated to the examples taken form the business normality, in order to understand the application of the VAT in the tax invoices and the payment that each business have to make to the state, monthly based.
12 On national taxes - tax types, level of taxes, declaration, agents of taxes. There are different categories of national and local taxes, which are divided this way, according to a Constitutional principal, that of the decentralization of the powers, among the central executive and local executive. There are given different examples of taxes, belonging to those two different categories.
13 On income tax. In this part there are taken into consideration the four categories of income tax that are included in our legislation. So far, the tax on personal income, on business profit, on the transfer of the immovable properties and the source tax. For each category there will be theoretical and practical examples.
14 On double taxation. international treaty on the prohibition of the double taxation. The worldwide principle of the avoidance of the double taxation is included even into the Albanian legislation. Actually Albanian state has signed 43 International agreements on the Double tax Treaties. These treaties and their implementation are strictly explain with the principle of residence and source.
Prerequisite(s):
Textbook(s): LAW ON TAX PROCEDURES N.9920/2008 AMENDED. EUROPEAN TAX LAW.
Additional Literature:
Laboratory Work: N/A
Computer Usage: N/A
Others: No
COURSE LEARNING OUTCOMES
1 To understand the principles of taxation
2 To know taxpayer's rights and tax administrative procedures
3 To learn on value added tax, on income tax.
4 To learn on personal income tax, on national taxes, on social and health contributions.
COURSE CONTRIBUTION TO... PROGRAM COMPETENCIES
(Blank : no contribution, 1: least contribution ... 5: highest contribution)
No Program Competencies Cont.
Master of Science in Business Administration Program
COURSE EVALUATION METHOD
Method Quantity Percentage
Midterm Exam(s)
1
45
Final Exam
1
45
Attendance
10
Total Percent: 100%
ECTS (ALLOCATED BASED ON STUDENT WORKLOAD)
Activities Quantity Duration(Hours) Total Workload(Hours)
Course Duration (Including the exam week: 16x Total course hours) 16 3 48
Hours for off-the-classroom study (Pre-study, practice) 16 5 80
Mid-terms 2 4.05 8.1
Assignments 2 9.5 19
Final examination 2 2.2 4.4
Other 4 7 28
Total Work Load:
187.5
Total Work Load/25(h):
7.5
ECTS Credit of the Course:
7.5
CONCLUDING REMARKS BY THE COURSE LECTURER

Student should know the principles that rule the tax system in Albania. Main taxes in our country. A comparative study between different taxes.