IMPACT OF FISCAL POLICIES ON INPUTS AND PRODUCTION COSTS IN GREENHOUSE IN ALBANIA

Authors

  • Edvin ZHLLIMA
  • Drini IMAMI
  • Holger KÄCHELEIN
  • Elvina MERKAJ

DOI:

https://doi.org/10.5513/jcea.v14i2.2167

Keywords:

albania, fiscal policies, greenhouse production

Abstract

This paper analysis agriculture input related taxes and tariffs policies and their impact on input prices, production costs and profitability, focusing on the greenhouse sector in Albania. The study combines desk research and expert interviews to collect data and to analyse the main policy reforms and the tariff regime. A financial cost benefit analysis is implemented in order to observe the effect of the change of taxes in both sides: at farm gate profitability of Albanian farmers as well as in terms of revenues forgone in the state budget based on revenues collected.According to our research findings, tax exemption on inputs such as agrochemicals and fuel would significantly affect positively the profitability at the farm level and the overall agriculture sector competitiveness. Several political implications of the various scenarios of tax reduction are discussed and provided to policy-makers.

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Published

2013-06-18

Issue

Section

Articles