%0 Journal Article
%T Reformation of Tax Procedures along the European Integration Process
%A Genta Bungo-Tafa
%J Academicus : International Scientific Journal
%D 2012
%I Academicus
%R 10.7336/academicus.2012.06.09
%X Social insurance is part of social security which consists as well as of social assistance and services, health services and health care insurance. Everyone has the right for social insurance when retired or in case of incapacity of work under a certain system established by a law. The right of social insurance is part of labor rights. In Albania the mandatory social insurance scheme is based on the pay-as-you-earn principle, on the awareness of the individual about the risks in social field in its future and in the principle of agreement between generations. This is a scheme financed out of contributions from the employers, the employed persons and self-employed. The benefits are provided in case of sickness, maternity, old-age, disability, loss of breadwinner, employment accidents/occupational diseases and unemployment.
%K tax procedure
%K tax administration
%K anti-corruption internal investigation
%K Taxpayers  Advocate
%K Tax Council
%U http://www.academicus.edu.al/nr6/Academicus-MMXII-6-084-100.pdf