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OA Academicus EN

Management of the taxation on tourism operators, an important component of revenues and investments in the tourism sector

Ylvije Borici, Elez Osmani · University “Luigj Gurakuqi” of Shkodra, Albania
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 importan…
OA Academicus EN

The Sentencing System in the Albanian Criminal Code and the Demand for Special Tretament of Juveniles

Jola Xhafo · University of Tirana, Albania
Juveniles are subject to a cognitive process and growth, where the physical, intellectual, emotional and personality are still in phase of development phase. As a result, they enjoy a special status which arises the demand for their specialized treatment. The status as a minor in criminal matters ra…
OA Academicus EN

Reformation of Tax Procedures along the European Integration Process

Genta Bungo · Faculty of Law, University “Justiniani I”, Tirana, Alba…
Approximation of the Albanian legislation with the acquis communautaire is accompanied by deep reforms and, consequently, by reforms of relations accompanying the relevant laws. In this context, one of the European Union recommendations for the Albanian government was the country’s tax reform. This …
OA Academicus EN

A Limited View of Realism

Michele Marsonet · University of Genoa, Italy
In the paper we argue that no neat border line between ontology and epistemology can be drawn. This is due to the fact that the separation between factual and conceptual is rather fuzzy, and the world is characterized by a sort of ontological opacity which makes the construction of any absolute onto…