[01] Thodhori Puleri, Department of Finance, Faculty of Economics, Saranda Affiliate, University of Tirana, Tirana, Albania. [02] Renata Puleri, High Professional School, Gjirokaster, Albania.

This article was written at a time when in Albania a new territorial division of the country is sanctioned, and one of its main objectives among others, is also the well-administration and further decentralization of the local government. The implementation of public and social policies by central and local government under these conditions is closely linked to the budget problems, and a budget which is necessary for these policies implementation fund.The main source through which the appropriate funds for this purpose are provided is the fiscal system through taxes and taxation. These ways of taxation or tax have an impact on the economy recession or its development, the opening of new jobs, the implementation of public policy and in general on the economic growth of a country and also on the improvement of the lives of its citizens.In this context I think that specific special taxes, such as that on real estate, which include taxation of buildings, agricultural land but also the specific elements that will be discussed below, are more appropriate and of a more sensitive connection between taxpayers and beneficiaries of the relevant service to improve the infrastructure and other social elements.The goal: The increase of the efficiency use of tax on real estate in the country's economic development and implementation of social policies.The method used is the method of comparison and of quantitative and qualitative analysis.The conclusions and recommendations of this study must be taken into account by the policy-makers at central and local levels to improve the system of taxation of real estate in the future”.

Tax on Real Estate, Buildings, Farmland, Social Policy, the Central Government and the Local Government

[01] Works Cited Taxing Immovable Property Revenue Potential and Implementation Challenges.John Norregaard. [02] The Real Estate Tax. The instrument for the revenue increase and the urban policy application in Local Power level. Author AnilaGjika&DritanShutina. [03] Bahl, Roy, “Property Tax Reform in Developing and Transition Countries”, Fiscal Reformand Economic Governance project, USAID, December 2009. [04] Bahl, Roy, Jorge Martinez-Vasquez, and Joan Youngman (ed.), “Challenging theConventional Wisdom on the Property Tax”, Lincoln Institute of Land Policy,Cambridge, Massachusetts, 2010. [05] USAID:The Real Estate Tax, innovative instrument for the local revenue increase.(Research study report).Michael Bell, “Implementing a Local Property Tax When There Is No Market: the Case ofCommonly Owned Land in Rural South Africa,” George Washington Institute ofPublic Policy, January 2011. [06] Eckert, Joseph K., “Computer-Assisted Mass Appraisal Options for Transitional andDeveloping Countries”, in Bahlet.al.(ed.), 2008. [07] Haldenwang, Christian von, and MaksymIvanyna, “Assessing the Tax Performance ofDeveloping Countries”, Discussion Paper, DeutschesInstitut fur Entwicklungspolitikand German Development Institute, 20/2010. [08] IMF, “Debt Bias and Other Distortions: Crisis-Related Issues in Tax Policy”, FAD, May 6,2009. [09] “Tax policy according to Europian viewpoint” by Martin HutsebautKenyon, Daphne A. Adam H. Langley, and Bethany P. Paquin, “Rethinking Property Tax Incentives for Business”, Policy Focus Report, Lincoln Institute of Land Policy, Cambridge MA, 2012. [10] Lutz, Byron, “The Connection Between House Price Appreciation and Property Tax Revenues”, Finance and Economics Discussion Series, Federal Reserve Board, Washington D.C., 2008-48. [11] Lutz, Byron, Raven Molloy, and Hui Shan, “The Housing Crisis and State and LocalGovernment Tax Revenue: Five Channels”, Federal Reserve Board, WashingtonD.C., 2010. [12] Martinez-Vazquez, Jorge, and Mark Rider, “The Assignment of the Property Tax: Should Developing Countries follow the Conventional Wisdom?”, Georgia State University, International Studies Program, Working Paper 08-21, December 2008. [13] Miezkowski, Peter, “The Property Tax: An Excise Tax or a Profits Tax?”, Journal of PublicEconomics, Vol. 1, No. 1, April 1972. [14] Mikesell, John L., and C. Kurt Zorn, “Data Challenges in Implementing a Market ValueProperty Tax: Market and Market-Informed Valuation in Russia, Ukraine, and theBaltic States”, in Bahl et. al. (ed.), 2008. [15] OECD, “Tax Policy Reform and Economic Growth”, OECD Tax Policy Studies No. 20,Paris 2010. [16] Pessino, Carola, and Ricardo Fenochietto, “Determining countries’ tax effort”, HaciendaPublicaspanola, Instituto de EstudiosFiscales, 2010. [17] Sennoga, Edward B., David L. Sjoquist, and Sally Wallace, “Incidence and EconomicImpacts of Property Taxes in Developing and Transitional Countries”, in Bahl et. al.(ed.), 2008. [18] Tax Notes International, “Tax Court Calls for New Property Valuations”, August 30, 2010. [19] Wallis, John Joseph, “A History of the Property Tax In America”, State Tax Notes, May 29,2000. [20] UN-Habitat, “Land and Property Tax—A Policy Guide”, United Nations Human Settlement [21] Programme, Nairobi, 2011 (Principal author: Lawrence Walters).USAID, “Tax Policy in Serbia—Looking Forward”, USAID Sega Project, Belgrade, 2010. [22] Youngman, Joan, “The Property Tax in Development and in Transition”, in Bahlet.al (ed.),2008.