Paying Ability (Solvency), as One of the Most Important Constitutional Principles in the Field of Taxation


  • Anisa Angjeli Lecturer at the Public Department of “Law Faculty”, “Tirana University”.


In the capitalist economies and in modern times, the privension of the principles of taxation by lowmakers are of an imperative importance. Some of these principles have put on an absolute power and have been provided to the constitution of democratic republics. There are two basic principles of taxation which are recognized by most of the Europian Countries.The principle of legality and the principle of the ability to pay (solvency). These two principles are expressed in the constitution of Germany, France, and Italy. Article 155, in our country's constitution, provides only the principle of legality, the other principle is not provided under the Albanian constitution. Through a meta|analysis methodology, I want to emphazise that in my belive, a further guarantee is needed and it can be achieved through the implementation of both principles of the “legality” and the“ability to pay”. What impressed me most in the Europian constitutions that provide sush principles, is the fact that these principles create a consistency and fiscal stability that will last through time. It is exactly what aims to achive our legislator today, that fiscal maturity which will resist time and will be stable over time. I belive that in the near future an amendment should and will be made by the legislator to make a future incorporation of the two principles. According to the signed agreement of Stabilization and Association (MSA, which entered into force on April 1, 2009), fulfillment of the Copenhagen criteria (1993), along with the signing of the agreement of the receiving country's potential to become part of the European Union, Albania had to undertake a series of reforms, in institutional and economic character. And I belive that this reforms should begin by establishing principles that will serve as the foundation stones for all future fiscal legislation.

DOI: 10.5901/ajis.2013.v2n2p291


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How to Cite

Angjeli, A. (2013). Paying Ability (Solvency), as One of the Most Important Constitutional Principles in the Field of Taxation. Academic Journal of Interdisciplinary Studies, 2(2), 291. Retrieved from



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