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Every entity aims at gaining profit. Problems start when the state with its procedures prevents the realization of this aim. This paper will be based on a comparison between our two different tax systems, between Italy and Albania and for the problems that they face. During the paper will be presented the advantages of Italian tax system and the challenges of Albanian tax system, the problems with the overpaid income tax during the year; with the depreciation methods and rates; and with costs not recognized by the tax system. Also the presentation of financial statements examples for both countries. The paper is based on secondary sources in a recently study conducted by the German Association of Industry and Commerce in Albania, April 2013. In many other studies related with the tax system in Albania and based on the interpretation of IAS 16 and the recognition of depreciation as an expense in the statement of income and expenses. I have not used any econometric model to prove any hypotheses because it is more a paper to present and to compare the two different tax systems. In the results and conclusions we will see also the present situation of the Italian investment and the addition of Italian firms operating in Albania and the problems they face. DOI: 10.5901/mjss.2013.v4n10p653

mediterranean journal of social sciences

The Difference between Albanian and Italian Tax Systems and the Challenges of Albanian Tax System Against the Advantages of Italian Tax System. The Investment Climate in Albania for Italian Businesses