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Description of methods and sources for Albania - INSTAT

Description of methods and sources for Albania - INSTAT

Description of methods and sources for Albania - INSTAT

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IPA 2009 Multi-beneficiary StatisticalCooperation Programme∑ VAD p-1 i ,t= ∑ OUT p-1 i ,t- ∑ IC p-1 i ,tTo find the growth rate, the last calculation is:∑ VAD p-1 i ,t/ ∑ VAD p-1 i ,t-113.2 Taxes <strong>and</strong> subsidies13.2.1 TaxesThe following methodology has been applied <strong>for</strong> estimation <strong>of</strong> taxes on product, atprices <strong>of</strong> previous year.Considering that the taxes on products are composed by origin <strong>of</strong> products indomestic <strong>and</strong> imported taxes, the process <strong>of</strong> deflation is done by taking into accountthis characteristic. For the taxes on domestic products PPI is used to deflate taxes,whereas those by imported products are deflated with UVI. The present system <strong>of</strong>taxes on products includes value added tax (VAT), excise, customs duties on imports<strong>and</strong> other taxes. In the table below, we have given the different taxes by products(import, domestic) regrouped by kind <strong>of</strong> deflation.152/236

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