Analysis of positive affirmation: “Application of flat tax in our country has increased public budget revenues”
Agim Ndregjoni1, Doc. Dr.Arif Murrja2
1Universiteti “Aleksandër Moisiu” Durrës,
2Shkolla e Lartë Private “Vitrina”
To explain the positive analysis of financial phenomena will analyze the positive assertion: “That the application of flat tax in our country has increased public budget revenues.” To see if the introduction of flat tax has increased the incomes in the budget, we will analyze the incomes from profit tax and incomes from personal income tax as the two taxes affected by this form of taxation. These incomes in the budget will be compared with incomes of the period where is not applied the flat tax. While explaining normative analysis will examine the normative claim: The use of flat tax is fair (desirable) or is unfair (undesirable)”.The paper is organized into several issues. At first presents an introduction to the emergence of political debates about the need of positive analysis and an explanation of the methodology being used. Further analysis will focus on tackling the problems and finally in presenting the conclusions and recommendations.
Keywords: positive analysis, normative analysis, political parties, flat tax, income tax, personal income tax.