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Major Differences Between the Set of Rules of Accounting and Fiscal Policies in Albania

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  • Ilva Isa

    (Aleksander Xhuvani University†Elbasan)

Abstract

Studying and interacting in dynamic and unstable economic environments of transitory post dictatorial economies makes every previous theory and previous study very often controversial. In this study we aim to bring a comparison between the set of accounting rules and fiscal policies. A specific focus will be on the most used and most practiced terms and voices, without making apart other parts that we rarely find in such economies. The importance of taxes and fiscal policies in non stable economies is a vital factor for the enhancement of the economy and the social development of the entire society. The information will be acquired through a mixed methodology: searching for information in literature, gathering of information from responsible authorities and interviewing key information specialists. This mixed methodology allows to obtain a deeper set of insights into this issue. Interviews were done with three auditors and other five chartered accountants, employed in private and public sector or were partners in large consulting practice

Suggested Citation

  • Ilva Isa, 2016. "Major Differences Between the Set of Rules of Accounting and Fiscal Policies in Albania," European Journal of Multidisciplinary Studies Articles, Revistia Research and Publishing, vol. 1, September.
    • Handle: RePEc:eur:ejmsjr:157
    DOI: 10.26417/ejms.v3i1.p155-157
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    References listed on IDEAS

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    3. Gary Gorton & K. Geert Rouwenhorst, 2004. "Facts and Fantasies about Commodity Futures," NBER Working Papers 10595, National Bureau of Economic Research, Inc.
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