According to Xhavit CURRI, Deputy general director, the General Directorate of Taxation, "out of the total taxpayers' number, who operate and have unpaid debts for social insurance contributions, 99% are private taxpayers. On the other hand, only 1% of the taxpayers belong to state and public entities".
One of the key reasons here is that businesses in Albania and also Serbia have the highest tax burden in the Western Balkans. Based on the World Bank's Doing Business 2020 report, Albanian and Serbian companies pay 36.6% of profit as taxes and contributions, while others pay less, like North Macedonia (13%) or Montenegro (22.2%).
Among other things, employee insurance burden is about 17% of profit for Albanian companies, and together with health insurance, businesses pay 19% of their profit as contributions. Besides, Albania is among the countries of the region that have the highest VAT (20-21%), and also high municipal taxes (3.6% of profits).