The impact of fiscal policies on Albanian economic growth: The case of value-added tax

Demi, Albana; Xhaferri, Shqipe; Uku, Skënder; Shahini, Shpend; Lushi, Alfons

doi:10.22495/jgrv10i4siart11

Cited by 6 publications

(1 citation statement)

References 13 publications

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“…The study may also be an important source for their literature review. Policymakers and the government will gain knowledge that will be valuable for assisting them in making decisions and developing national interest rate plans, as well as inflation-adjusted measures that reflect the worth of all products and services (Demi, Xhaferri, Uku, Shahini, & Lushi, 2021).…”

Section: Study Significance and Structurementioning

confidence: 99%

An assessment of bank profitability: Evidence from Albania

Puci

Draci

Demi

et al. 2023

IJAEFA

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Although the financial sector in Albania follows a fluctuating trend, the average return on assets has significantly improved during the last few years. To boost profitability and ensure long-term survival in this area, banks must concentrate on the factors that affect profitability. Various types of research offer conflicting results on the impact that macroeconomic factors have on bank profitability. Hence, the purpose of this paper is to provide a comprehensive perspective on the theoretical and empirical research of bank profitability in the Albanian banking system, including its components and the variables influencing the choice of how to effectively achieve profitability. More specifically, this study determines how macroeconomics impacts the profitability of Commercial Banks, mainly focusing on the effect of GDP growth, inflation, and real interest rate on the financial performance of second-level banks in Albania between 2011 and 2020. To achieve this goal, a multiple regression is performed on a panel dataset, and the empirical findings reveal that the independent variables, including GDP growth, inflation, and real interest rate are significant factors determining Albanian bank profitability for the period considered. The study's conclusions will be useful for various parties, including management bodies, researchers, policymakers, and the government.

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Section: Study Significance and Structurementioning

confidence: 99%

An assessment of bank profitability: Evidence from Albania

Puci

Draci

Demi

et al. 2023

IJAEFA

View full text Add to dashboard Cite

show abstract

Valued added taxation and industrial sector productivity: a granger causality approach

Omodero

Eriabie

2022

Cogent Business & Management

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Examining the Customers’ Perception Toward the Implementation of Value-added Tax in Saudi Arabia: A Financial, Economic, and Social Perspectives in Sustainable Economic Development

Alhumoudi,

Johri

2024

Sage Open

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Value Added Tax is widely used and prominent since it generates significant economic revenue and is very simple to administer. Consumers who purchase various goods and services are subject to a standard consumption tax called VAT, which is gradually collected. Economic growth is necessary for a country to be sustainable in the long run. VAT has been recognized as an essential global tax instrument that fosters economic growth. The study examines the customers’ perception of financial, economic, and social perspectives of VAT in sustainable economic development. This study employed a mixed-methods design, incorporating both quantitative and qualitative methodologies. The data was obtained from 315 respondents in Saudi Arabia via a structured, self-administered questionnaire. Descriptive analysis, correlation analysis, reliability analysis, regression analysis, and ANOVA were employed to analyze the data in SPSS. The study results showed that all factors substantially impacted customers’ perception, and customers perceive that the revenue generated from VAT significantly contributes to a country’s financial, social and economic development. The advice presented would be helpful to scholars and policymakers who are examining the implications of VAT and how to improve compliance.

show abstract

The impact of fiscal policies on Albanian economic growth: The case of value-added tax

Cited by 6 publications

References 13 publications

An assessment of bank profitability: Evidence from Albania

An assessment of bank profitability: Evidence from Albania

Valued added taxation and industrial sector productivity: a granger causality approach

Examining the Customers’ Perception Toward the Implementation of Value-added Tax in Saudi Arabia: A Financial, Economic, and Social Perspectives in Sustainable Economic Development

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