Revenues from Local government in years

Based on the Fiscal indicators regarding consolidated budget, the section of local taxes revenues refers to taxes that are collected and administered by Local Government Units. In the consolidated budget they are grouped in three main categories as follows: Small Business Tax, Property tax and other local taxes[1].

In years these taxes and their fees amount have changed, which is reflected even in the revenues provided by local governments. The following chart gives a clear picture of revenues from local taxes during 2000-2012.[2]

^{Source: Ministry of Finance
Comments and Analysis: Open Data Albania (ODA)}
 
During 2000-2003 the revenues from local taxes were characterized by high growth, (average 40% per year), while in 2005 these revenues recorded the highest actual revenues from Local Government until 2009, round 12 billion ALL. However, starting from 2006, these revenues decreased, with its peak in 2007 by gathering 15.7% less revenue than in 2006. In this decline influenced the reduction of revenues from small businesses tax as a result of measures taken in the fiscal package of 2005, in which local taxes on small business and tax profit were incorporated in a single tax at a lower rate than the both existing taxes. In 2007 the level of revenues from local taxes was influenced even by the new procedures of collection and administration of taxes from small business, which primarily associated with management problems and local elections of that year.

Stabilization of new measures was reflected in 2008, where revenues grew by 20% compared to 2007, while in 2010 the level of revenues from local taxes decreased again.

Regardless of the Revised Budget for the year 2011, revenues from local taxes were forecasted 28.6% higher than the actual realization of the 2010.  It is noted that these categories of revenues are consistently characterized by high levels of shortfalls came as a result of optimistic forecast in the beginning, while the local government units are not fully committed to the process of tax collection. As can be seen from the chart below, for 2007-2010, actual revenues from local taxes have been executed at the level of 75%. [3] 


^{Source: Ministry of Finance
Comments and Analysis: Open Data Albania (ODA)}

All the information is presented in the dynamic table below:

^{Source: Ministry of Finance
Comments and Analysis: Open Data Albania (ODA)}
 

[1] According to law no. 9632, date 30.10.2006, “On the local tax system,”, Section 9, the local taxes include taxes: on small business, immovable property, the accommodation at the hotel, the impact from construction of new infrastructure, etc.
[2] The data for the years 2000-2010 taken from the actual Budget
* Data for 2011 taken from the Revised Budget
* Data for 2012 taken from approved budget in 05.12.2011
[3] * The data for 2007 taken from Initial Budget
The data for 2008, 2009 taken from  Normative act
Data for 2010 taken from Revised Budget