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Fiscal Reform And Trade Liberalization Process

Author

Listed:
  • Elida Liko

    (University of Tirana, Faculty of Economics)

  • Tonin Kola

    (University of Tirana, Faculty of Economics)

Abstract

The main objective of this paper is analyzing the impact of trade liberalization on fiscal balance in Albania. A strategy that is broadly used in literature is combination of reduction in custom tariffs as a consequence of trade liberalization with an increase of consumption taxes, basically the increase of VAT and the increase in excise rate of imports. The main findings are that reduction of custom taxes in not being reflected in total fiscal income. This means that tax reform in Albania has been successful in having sound fiscal incomes during the trade liberalization process. An important contribution related to this performance has been played by VAT reform, and changes of excise duties.

Suggested Citation

  • Elida Liko & Tonin Kola, 2010. "Fiscal Reform And Trade Liberalization Process," Journal Articles, Center For Economic Analyses, pages 17-24, December.
    • Handle: RePEc:cmk:journl:y:2010:p:17-24
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    References listed on IDEAS

    as
    1. Dornbusch, Rudiger, 1974. "Tariffs and nontraded goods," Journal of International Economics, Elsevier, vol. 4(2), pages 177-185, May.
    2. Emran, M. Shahe & Stiglitz, Joseph E., 2005. "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April.
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