TAXES AND FEES FROM LOCAL GOVERNMENT UNITS A CLOSER VIEW ON VLORA MUNICIPALITY

In order to have effective local governance it will require local autonomy. Decentralization of power and an increase in autonomy for local municipalities are parallel with fiscal devolution which will increase revenues from taxes and fees. One of the toughest challenges that public finances have in transition countries is undoubtedly the collection and management of revenues from taxes and fees, a process that is becoming more important in Albania. Local government is responsible for providing a range of services, which may exhibit different characteristics. They can be of public nature, of private nature, but who possess little or no public features. Making this services a reality for its citizens all local governments must first have a sufficient and solid budget. The collection of taxes and fees provide a real opportunity for them to fulfill the mission for which they were elected, to meet local priorities, and why not those of citizens and their communities.

Keywords:

Local Taxes , Fees , Local Government Units , Fiscal policies , Tax Burden