Albanian Central Tax Administration, Composition and Developments of Its Structures

The administration of taxes belongs to the central and local tax administration. The Albanian Central Tax Administration of 2012 includes General Tax Directorate and Regional Tax Directorates. The Albanian Local Tax Administration includes all the tax offices of municipalities. The Central Tax Administration administer indirect and direct taxes, national taxes, and social contribution collection.The Local Tax Administration administers all the local taxes as: taxes on property, on infrastructure, on hotels and tax on agricultural land.The overall level of the staff of the tax administration is based on a model, which ensures that the report personnel / taxpayer to be higher in control than in other functions and higher in Large Taxpayer Directory, than in the Tax Regional Directories. The structure of directories on the regions has been simplified over the past two years and now consists of 14 regional directories and 24 service agencies. These public employees have to deal with more than one hundred and twenty thousand taxpayers, which include the small and medium taxpayers to large taxpayers.The tax administration is composed based on functions as: anti corruption, internal audit, tax appeal, and is based on:- Operational functions – services for taxpayers, assessment of tax returns and VAT refunds, tax arrears collection,tax audit, tax investigation and- Supporting activities for operational functions – technical issues, legal office, education and training, international relationship.The headquarter includes 14 Directories and 12% of total employees of tax administration;The regional tax directories are 13 and Large Taxpayer Directorate and include 88% of total employees of tax administration.The composition of tax administration based on gender issue is near to 50% – 50%.The mission of the taxation administration is to contribute the tax revenue to pay for the government’s public expenditures through effective and efficient collection of taxes, insurance contributions and other duties. In addition, we supply information to support the development of the Government’s economic policies.With a view to attaining these goals, the taxation administration assists taxpayers through high quality services so that they can be voluntarily in compliance with the law and their obligations and duties. Simultaneously the taxation administration acts against those whose behavior does not meet the requirements of the law.The total tax revenues collected for 2011 were € 1.21 billion, from which € 821 million as tax revenues and € 400 million as social contributions. The result from tax audit and tax investigation operations resulted with more than 144 million euro tax dues and fines.The tax revenues structure consist in social contributions with 32%, P.I.T. with 17%, V.A.T. with 16%, C.I.T. with 12%, excises with 10% and other taxes with 11%.In line with international best practices, tax administration has established a Directory for large taxpayers to manage the problems of a small number of taxpayers, whose payments constitute the largest tax revenues (50.2% of all tax revenues in 2011).Large Taxpayers Directory administers 800 taxpayers. Since 2009, taxpayers are classified as “large” when they have an annual turnover in excess of the amount of 180 million Albanian Lek (1.5 million euro), number of employees and level of investment or capital.One of the main goals of the creation of LTD is to strengthen the expertise on staff in order that the tax agency to increase its ability to have the same skill level as well as private sector consultants engaged by large taxpayers. Productive Large Taxpayers Units effectively achieve this through:- Providing the most qualified personnel to work in the Large Taxpayers Units- Employees holding the same position for a sufficient time to have the opportunity to acquire skills to a level much higher (and if necessary through “isolation” of Large Taxpayers Units from policies or practices of regular rotation staff)- Creation of control units specialized in certain industries, and- Creation in many of them specialized units for technical advice that create expertise about complex problems and serve control units.As in other countries, the problems encountered during the process of administering match:- Cross-border transactions between related parties and transactions in countries with tax benefits not in accordance with the principle of neutrality in transactions (transfer prices)- Complex structures and intro-group transactions associated with the realization of tax benefits unrelated to the economic substance of business- Problems to avoid taxes (e.g. overseas entities, hybrid entities, the executives of foreign tax credit, insurance within the group)- Customs to include rights for exceptions, incorrect classification of goods, assessments and importer of high value)- Method of working certain tax matters which ensure internal control and / or external.- The degree of control that businesses have on their tax processes- Distortions and inconsistencies in market valuation- Classification Office (hybrid or not)- International Arbitration- Assessment of fuel- Problems with permanent business center- Structured financing- Transactions for the importation of losses- Agreement to use abusive trust cash values in life insurance policies to provide benefits from public assistance- Inter-corporate financing that uses guaranteed payments- Agreement for intermediate foreign tax credit- Tax evasion through the use of contracts with option for compensation of foreign currency-Agreement abroad for delay compensation- Earnings from the sale of assetsThat’s a summary of Albanian tax administration, the tax branches and their developments during 2012.

Why Small Businesses Need to Invest in Mobile Marketing?

Business is no different from a conflict. The market is the battlefield and your marketing tactics and strategies are the weapons you use to defeat the ever increasing competition and bring profit to your business or organization. There are business dictators who know the tricks to win all kinds of battles and in any battlefield. The elite businesses control the market at their disposal and these are the people who set the standards for us and we need to view that as a benchmark or a target to achieve. These big guns stamp their authority from the roots of the market to the very top of the business chain.Small businesses have very little scope to succeed when it comes to competing with bigger or more established businesses. The market is already flooded with many businesses competing for profits and customer and consumer attraction, so in a practical sense there small businesses stand no chance amongst them. The reasons for the same are given below-Established-Big businesses have been in the market since a considerable period of time so they have established their name and popularity across all corners of the market. Small businesses are lesser known so their capacity to attract customers is meager.Clients-In an established business clients, customers and consumers are in abundance and because of the long relationship between the business and the people, there is a trust which develops easily. A reputation is earned. When small businesses compete with the bigger ones, they find it hard to get clients as most of the latter are with the bigger businesses and the upcoming prospects will mostly opt to follow the reputed ones rather than new ones.Money-Big businesses have a humongous amount of money. Small businesses don’t. So when it comes to marketing, smaller ones are found in the shadows of the investment done by the bigger ones. Without the money the smaller businesses either perish or join the bigger ones.Does this mean that the bigger companies will get bigger and the smaller ones just disappear? Is it better to join an established business rather creating a new business at a small scale? Is there any solution to overturn this?A big ‘NO’ is the answer to all these questions. As it appears, the market is dominated by the elites and small businesses will be consumed by the power of the former- just like the case of David and Goliath. But, in real sense we forget that ‘the bridge is not crossed until we reach the bridge’. Yes. It is an overwhelming challenge to step foot into the market with a small business, but it is not a crime to do so. There is space for new prospects because the business thrives on competition, and with a smaller establishment you are certainly competing.The biggest factor that might sway you away from setting up a small business is the element of limited money at our service. But, with a smart and tactful utilization of the limited amount money available, big targets can be achieved. Planning is one of the major things required as assistance to money, without proper planning millions of dollars might just be invested for nothing, in an opposite case- a few hundred dollars might earn you a fortune so planning is of prime importance.Smart advertising and marketing are the ploys that one should implement tactically into the business growth plans. Marketing is key to do execute absolutely anything in a business. If you need to attract customers- marketing will help. If you need to increase sales- marketing is the answer. If you need to create an image in the market- marketing will come handy. If you need to build a brand- marketing is certainly the best option.The only problem lays in the fact that marketing requires money and small businesses certainly don’t have that. The prominent rise of telecommunications has certainly answered the call for help by smaller establishments. Mobile marketing can become a phenomenon and help small businesses prevail. The mobile is a device used by all so there is a medium which can deliver the message effectively and hence support the business cause. The expenses required too, are minimal and help a business expand and spread its word across on a larger scale.What is Mobile Marketing-Mobile marketing is the procedure of advertising to the masses through their portable gadgets or mobile phones. This sort of marketing is relevant to online or internet advertising, nowadays with the advent of more usage of mobile phones and tabs- more individuals are beginning to invest more time on their portable devices and less time on their computers, so it is obvious that the concentration of marketing platforms have shifted from computers and internet to mobiles and portable devices.There are a great l similitude between web advertising and portable advertising however there are some really vital distinctions and differences.Mentioned below are some tools and methods of Mobile marketing-Mobile phone marketing-SMS (Short message services) on mobile phones are used to optimum effect for mobile marketing. Text messages regarding new offers or new business prospects would be sent to potential customers who would read the message and act according to their interest. Messages sent in bulk cost less and the target of reaching out to the people is achieved without making any heavy investments. SMS method is the most well-known way of mobile marketing. This is truly simply sending quick messages to individuals’ mobile devices or telephones and in a ton of routes is like message promoting. The most amazing element here is that you are endowed to have the ability to send your message to target customers who may read the message at their convenience.Mobile media marketing-Similar to SMS, there is an MMS (Multi-media message service) as well on our mobile phones. MMS service gives a business the freedom to deliver a more dynamic an effective message. In an MMS, sounds, pictures, videos, ads etc can be forwarded to potential customers who would respond if they are in need of the business propositions.Online mobile marketing-There are websites which are specially designed for mobiles. Portable devices do not have the same internet speed as computer routers and servers. Mobile websites are very easy to access due to the size of the webpage i.e. in Mb’s (megabytes). The costs of advertising on such mobile web pages are very affordable and are also a tool to get many customers.This is one of the most common ways to market and advertise to the masses through the mobile marketing medium by placing advertisements on web browsers and search engines. With the advent of a huge number of people accessing the web pages using their mobile device recently, the mobile marketing platform is wider than before. Sooner or later, but inevitably mobile devices will surpass the computer as the mainstream or general way to browse the internet and get access to it.Mobile app marketing-With the introduction of tabs, androids, i-phones and smart phones, the usage of app’s (applications) on mobile and portable devices have increased. This is a complex procedure but a really effective method of mobile marketing. In this kind of marketing, businesses develop apps which are used by mobile users. If the app is liked by the mobile owner then the business name is considered and maybe a customer is attracted.Example- If an air ticketing company wants to create an app to attract people and persuade them to buy tickets to various destinations across the world; they can create an app which will guide the user to check flight listings, timings, expenditure, offers etc. If the app name is based on the b=business name then, the air ticketing name will become synonymous with the app and people will enquire about tickets to the business which may offer discounts or promise so through their apps.Nowadays more and more people have started to play games on their mobile phones businesses can start advertising their name and services through these games. When a person is playing a game, and your business name appears whenever the person wins- he remembers that name and connects to it whenever he visits the market. A business needs to contact a app developer who is under contract to develop an app game for some company, if the company agrees to publish or display your add it will benefit your business that too with lass investment. The quality and level of mobile app gaming is increasing rapidly and hence mobile app marketing has become a big platform to display your marketing skills for the growth of your business.All of this concludes to one strong observation. Mobile marketing is on the rise and there is no reason or obstacle that might stall its growth. Using this affordable and effective medium of marketing, small businesses can actually compete with the bigger businesses in the market, not directly but gradually with the course of time. With mobile marketing, a small business may not always become as big as the elites but it can surely create an atmosphere that can make a business self-reliant and self sustaining.

5 Empowering Tracks From Female Icons To Make You Feel Inspired

Sometimes we all need a little lift. Whether you’ve had a recent knock to your confidence, have been going through stress in your personal or professional life, or have always struggled with your self-esteem, music is an essential tool for lifting your spirits and making you feel better about yourself.

According to a study by Heriot-Watt University, the type of music you listen to not only influences your mood, but also your personality, with indie and rock/heavy metal fans reporting the lowest levels of self-esteem, while fans of jazz, blues, opera, classical, pop, rap and soul all reported high levels of self-confidence.

So if you’re having a ‘down day’, why not boost your spirits by listening to some powerful, uplifting tracks? Here are five perfect confidence boosters.

Britney Spears – Toxic

Britney’s own struggles with her mental health and conservatorship have made her an inspiration for many people across the world.

This classic song is timelessly sensual, and the heavy beats throughout make it impossible not to dance to. A welcome blast of nostalgia, this tune has filled dance floors across the globe with fans old and new.

The video features Britney as a female spy playing the sexy flight attendant, seducing her passenger before she makes her escape on a motorbike and breaks into a high-security facility guarded by a laser security system.

This track and video is a guaranteed way to feel invincible, and deserves a place on your playlist no matter your mood.

Kelis – Milkshake

A cheesy classic that is guaranteed to make you feel all warm and gooey inside, Kelis pumps up the heat in this 00’s RnB track. Underpinned by intricate drum beats and electric elements, Kelis’ self-confidence is infectious, and it’s hard not to find yourself smiling at the lyrics.

This track is a great way to get into a flirtatious mindset, making it a great choice before going on a date or heading out for the evening.

And if you’re staying in? It’s a great mood lift. But beware! You may find yourself craving a sweet treat.

Eve (ft. Gwen Stefani) – Let Me Blow Your Mind

This RnB classic will capture your attention with its assertive rhythm and powerful vocals from 00’s icons Eve and Gwen Stefani. Featuring a laid-back – yet self-assured – beat, and catchy guitar riff, this is a great track for driving, and its empowering feel is sure to help you feel motivated.

Got a job interview lined up, or thinking of asking for a raise? This anthemic number is a quick way to feel positive and more assertive.

The video features Eve and Gwen Stefani crashing an exclusive event on quad bikes, causing a stir among the privileged attendants, and shoving the performer off stage to perform their own music, before finally being arrested and taken to the station in a police van.

This ‘baddie’ track helps you to tap into the hidden ‘bold’ side of your personality, and lifts your mood while keeping you feeling calm and cool.

Fergie – MILF$

If you have kids, it can be difficult to feel sexy. When you’re running around cleaning the house, changing nappies, or up to your elbows in dishwater, you can easily forget your sensual side – leaving you feeling frumpy and lacking in confidence and motivation.

Thankfully, Fergie’s comeback track is a quick remedy to your low mood and lethargy.

Featuring attractive mothers dressed in curve-hugging latex and silky lingerie going about their daily life in a dreamy, colourful suburbia, this track is a quick way to transform your self-esteem and transport you to a world where you are not just a mother, but a goddess too.

Why not shake off the day and tap into your feminine energy with Fergie, your sexiest PJs, and a bottle of your favourite wine?

Marina And The Diamonds – How To Be A Heartbreaker

Low confidence after a breakup? You’re not alone. Having your heart broken can leave you feeling depressed, undesirable, and unmotivated. So flip the tables on your ex and become a heartbreaker with Marina’s catchy club classic.

This empowering dance track will make you want to move your body and get in touch with your bad girl side, with its heavy beat and pounding rhythms.

Plus, if your libido has suffered as a result of your low mood, take a sneaky peek at the video – it will get your blood pumping with its steamy shower shots and smoking hot male models.

The Pandemic Effects on Hospitality Industries and How They Overcome It

The COVID-19 pandemic affects many aspects and many sectors of life. As a result, economic sectors are fully affected, and the hospitality industry is no exception. The hospitality industry is known to be the source of job opportunities and supports many livelihoods of millions of workers and their families. Because Indonesia is primarily reliant on the service sector, the tourist industry plays an important part in the country’s growth. The increase of the COVID-19 cases has brought about a huge increase in the number of workers getting expelled or having their work ended. How did the hospitality industry survive in this era? The pandemic has provided several opportunities for numerous hospitality industries to use specific mechanisms in order to overcome pandemic difficulties.

Tourism and hospitality industries affected by the COVID-19 pandemic, including hotels, restaurants, resorts, travel agencies, travel and transportation, and real estate, show a significant losing number of tourists. According to the president of the Indonesia Tour Guide Association (HPI, 2020), 45,000 visitors have cancelled their plans to visit main tourist spots in the country between January and May. Furthermore, According to UNWTO (2020), 100-120 million direct and indirect activities were in jeopardy, and foreign tourist numbers decreased 56% year on year from January–May 2020. These noteworthy diminishing numbers primarily influenced the Indonesian financial state. For example, hotel profits have dropped by up to 40%, having an effect on hotel operations and risking business continuity. The drop in international visitors has an effect on the salary of restaurants whose clients are more prevailing than foreign visitors (Block, 2017). Following the dropping, many hospitality industries are taking awareness of tourists’ health risks and protocols taking an advance.

The recovery of hospitality industries is indistinguishable from the progressively sophisticated information innovation utilized to pull in potential visitors to choose to travel. The regaining of tourist attractions after a pandemic is required to utilize other promoting techniques to advertise their items inventively. First, social media marketing reaches many internet users who are looking for tourist information hospitality industry. This strategy is helpful in advertising and attracts many tourists to find more information related to a tourist attraction in the designated region. Second, Tourism industry players and visitors, as well as government action, are required to arbitrate between the two groups. Government policies must be in the form of the finest judgments to characterize the middle ground between commercial actors and visitors (Anggarini, 2021). This means that provided policy in the hospitality sector during-post pandemics maintains the best solution for both tourists and hospitality owners. Last, all tourism-related activities must adapt to current conditions, in which humans must live alongside Covid-19 (Anggarini, 2021). By all means, many factors, including health issues, hygiene, and safety for tourists, are priorities.

In conclusion, even though the pandemic is really affecting the hospitality industry as a whole, it gives many advancements of movement done by the hospitality industry to survive. Many resources are being used as the development of technology to provide data destinations insight. In addition, the sophistication of information technology can also facilitate the government in supervising the implementation of safe travel in accordance with government recommendations. All these initiations are good examples of overcoming pandemic situations while running hospitality industries.