Albanian Legislation has been very active in the field of taxes and duties. Tax system in Republic of Albania consists of a package of laws, directives, regulations, tax agreements with other countries, which contain all kinds of taxes and duties applied in Albania, their levels, procedures for setting, changing and removal of taxes, procedures for evaluation and collection of tax liabilities and tax control forms and methods.
Taxes as the main and the most important collection of public revenues appear in a variety of forms. Taking into account the moment of income creation and their expenditure, taxes in Albanian legislation are divided into direct and indirect. So, under this criteria taxes paid at the moment of income creation represent the direct tax group, while those executed at the moment of profited income expenditure are included in the indirect tax group.