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EN
Foreign direct investments are very important for the implementation of strategic reforms, transfer of advanced technologies and managerial methods, thereby stimulating economic growth in developing countries and in particular, transition economies such as Albania is. During the last years, Albania experienced an increase in foreign investors’ interest in a wide range of sectors, with energy generation, telecommunication, cement production, mining, oil and industrial parks heading the list. However, the major obstacle factors for FDI inflows seem to remain the same: pervasive corruption, weak law enforcement, poor rule of law, lack of developed infrastructure, lack of a reliable energy supply and insufficiently defined property rights. Determining the factors that attract FDI, and furthermore identify the main characteristics of the host country’s economy, are essential to understand the reason of FDI inflows to a country or region. In the empirical perspective, various studies give different results. More specifically, this paper has focused on determining the factors for and against FDI in Albania.
EN
We are trying to bring here the importance that tourism taxation has. Based on the fact that tourism industry is becoming one of the most important branches of the economy, it is essential to find the best solution, the best taxes rates that would encourage tourism development, and the most important part is that this funds should be used to invest, to refund tourism industry. In this way we will have an increase of the income from the tourism. Of course, a strong taxation system will have negative impact on tourism industry. High rates of taxes would have negative impact on competitiveness, and would be a great disaster towards competitiveness and incomes. It is extremely important, to do the best towards the tax system, in this way the tourism could be encouraged. To better understand the system taxation in tourism we did the SWOT analyses. Based on these analysis we are going to bring here some conclusions and recommendations.
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