TAX Systems in West Balkans Countries – Between Simplicity and Efficiency. 80 TAX SYSTEMS IN WEST BALKANS COUNTRIES 1 – BETWEEN SIMPLICITY AND EFFICIENCY. Engjell Pere Albana Hashorva * Abstract There are two main features characterized every tax system: simplicity and efficiency. These features converge not necessarily with each other. The simplicity of a tax system is related and implies the simplicity of tax calculation. In other site this characteristic is a very important element regarding tax collection and also affects the transparency among different economics activities. But how much these system are efficient? The efficiency of a fiscal system is related particularly with the characteristic of a tax as an instrument for implementation of different economic policies, incitement of economic development, achievement of particular structural changes, etc. In this framework the paper aims to perform a comparative analyze of fiscal systems for different West Balkans Countries. The main objective of the paper is to analyze how much the tax systems of these countries reflect the simplicity and transparency, and in the other site, how much those serve as a mechanism of economic development. In this approach the paper effort to explain, if the tax systems are considerate only as an instrument of budget revenue collection, or these system have considerate also as an incentives targeted economic development of these countries. Keywords: Tax System, simplicity, efficiency. JEL codes: H20; H21; H22 Introduction This study aims to develop a comparative analysis among fiscal systems of West Balkan Countries. In addition to this introduction the paper deals four main topics. In the first section is displayed the dynamics of tax income in the various Balkan Countries. The aim of this section is to show the weight of fiscal system on the structure of the budget incomes of these countries. The second section deals with direct taxes: personal income taxes, and the profit taxes (corporate income taxes), aiming to shows the systems that have chosen diffrenet countries, and whether they are based on progressive tax or the flat tax. In the third section are analyse the indirect taxes, focused on value added tax; this section treats the level of consumption tax as well as the differentiations made in different countries. The 1 In West Balkan Countries in this paper are included: Albania, Bosnia & Herzegovina, Croatia, Kosovo, Macedonia, Monte Negro and Serbia. * Engjell Pere is professor in the Department of Economics, European University of Tirana, Albania. E-mail: engjell.pere@uet.edu.al Albana Hashorba is professor in the Department of Economics, European University of Tirana, Albania. E-mail: a.hashorva@seeu.edu.mk