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OA AIS Journal 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 AIS Journal 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…