Purpose: The purpose of this research is to see if total direct taxes (TDT) affect the growth of the country's income and well-being or stagnation and gaps based on the variables raised: Corporate Income Tax (CIT), Personal Income Tax ( TAP), Property Taxes (PT), Other Direct Taxes (ODT), as well as to explore which variables had a greater impact on income growth, welfare or gaps before and during the Covid-19 pandemic. Theoretical framework: First, this research brought a new approach to explore the income statement through total direct taxes before and during the Covid-19 pandemic, then analyzed which variables there were increases in income, gaps, or welfare. Finally, an overview is given on how to promote and continuously increase state revenues and reduce gaps through TDTs. Design/methodology/approach: The data were collected at the local and central levels in the state of Kosovo based on the audited financial and economic reports for the period (2014-2021) as well as through interviews with officials and directors in the finance department and with the Minister of Finance during 2017-2018, analyzing in detail all financial items for direct tax variables and their impact on government revenues, on the country's well-being or economic-financial gaps through descriptive analysis, factorial analysis, reliability analysis, multiple regression analysis using SPSS version 23.0 for Windows. Findings: Based on analyzes such as PCA Matrix Loading Factors, PCA Model Summary- Multiple Linear Regression, Coefficients- TDT, the results showed that the variables [(CIT=98%, R=.980, Sig=.000, F=148,854), (PIT=99%, R=.987, Sig.=000, F=220,841), (PT=90%, R=.902, Sig.=.000, F=26,240)] are quite important and that they have influenced the increase in income and well-being of the country, while the variable (OTD=39%, R=.390, Sig.=000, F=1.079) has not influenced the well-being of the country during this period and that there are still some gaps that need to be improved before and during the Covid-19 pandemic. Therefore, greater weight in the collection of (TDTs) and an increase in well-being have been shown (PIT=.975, Cons=.136, Acu=99%), while gaps have been shown (ODT: Cons=.209, Acu =39%). It is recommended that the state should be careful in collecting revenues from (TDT) and especially (OTDs). Research, Practical & Social implications: The limitations and implications of this research are that the study period is (8) years, the number of variables is limited to only (4) with their sub-variables (48), and it is only an analysis of one country. Therefore, for further analysis, a larger number of countries, periods, and variables can be taken into the research. Originality/value: It will help countries to see where there is an increase in income and well-being and where there are gaps and a decrease in income and based on this, they should be careful in creating policies to encourage and increase income through (TDTs)

This research aims to explore market mavericks by redefining sales velocity and profit surge in today’s dynamic business environment in emerging economies. The study focuses on the interplay between Sales Excellence (SE), Sales Capability (SC), Market Alignment (MA), Strategic Responsiveness (SR), and Dynamic Sales Management (DSM). Data from 180 companies (2021–2023), provided by financial leaders, were analyzed using SPSS (23.0) and AMOS (23.0) software. The analysis employed exploratory factor analysis (EFA), reliability analysis, and confirmatory factor analysis (CFA). The results highlight the critical role of these factors in shaping market mavericks and their significant impact on sales and profits in emerging economies. Specifically, SE enhances sales and profits when supported by effective strategies, SC drives organizational change by aligning service quality with SE, and MA drives sales velocity and profit surges through accurate forecasting. SR positively influences sales results by aligning sales with corporate strategy, while DSM is critical for motivating salespeople and shows strong links to SC and SR for successful adaptation in a dynamic business environment. The study reveals the interdependence of these factors and emphasizes the need for seamless integration and coordination to drive effective organizational change. These findings have significant implications for corporations seeking to improve their sales strategies and achieve sustainable growth in a rapidly evolving marketplace in emerging economies. This research explores market mavericks, redefines sales velocity and profit surge, and provides valuable insights into the critical factors shaping market mavericks and their impact on sales and profits. It offers guidance for organizations seeking sustainable growth.

This research investigates the synergistic relationship between sustainability and financial prosperity in businesses, specifically focusing on the impact of consumers on profit growth in Kosovo and Albania. The study aims to understand consumers’ perceptions of their purchases, the factors influencing their choice of businesses, and the types of businesses that effectively support consumers in these countries. Data were collected through a survey completed by 200 consumers and 200 businesses. The analysis, utilizing multivariate analysis of variance, descriptive analysis, and reliability analysis with SPSS, reveals that consumers significantly influence the sustainability of business profit growth. Moving forward, it is recommended that businesses prioritize offering reasonable prices, quality products/services, easy access to products/services, clear information about products/services, and convenient locations. The research has profound implications for businesses, consumers, and countries and suggests the need for further exploration of the impact of consumers on profit growth in diverse contexts.

The relationship between economic growth and foreign trade was put in focus by many economists when foreign trade developed. The case of Free Trade is always associated with significant positive effects on foreign trade and economic growth. This paper explains the relationship between trade liberalization, foreign trade, and economic growth in Albania using annual economic development data for 1994-2019. This study is based on hypotheses for Causality Testing concerning the cointegration between GDP and foreign trade, trade liberalization and GDP, and GDP and exports in Albania. The ordinary least squares (OLS) model has been used. Empirical results for the Albanian case show that trade liberalization has a positive relationship with economic growth, exports, and imports. However, the multiple regression proved that GDP, Openness Index, FDI, and remittances positively impacted trade volume growth.

To reflect the financial situation of households, especially for emergencies, the main purpose of this research is to analyze financial behavior in relation to savings. This research explains the interaction of minimum savings rules and committed forms of saving, which means that the use of personal budgets depends on financial behavior due to insecurity and the financial situation of families. The research is consistent with some empirical findings on financial behavior in relation to savings, which affect the growth or decline of the economy, because the lower the well-being of families the lower the economic growth or vice versa. The validation of the hypotheses was realized through the analysis of field findings, using the econometric model of savings in relation to financial behavior through factor analysis, reliability analysis and multiple regression analysis. The main finding of this research is the lack of financial behavior to save for emergencies. These findings are important in order for households to be aware of financial behavior in relation to savings, because there is no emergency fund to cover their needs.

Foreign direct investments are very important for the implementation of strategic reforms, transfer of advanced technologies and managerial methods, thereby stimulating economic growth in developing countries and in particular, transition economies such as Albania is. During the last years, Albania experienced an increase in foreign investors’ interest in a wide range of sectors, with energy generation, telecommunication, cement production, mining, oil and industrial parks heading the list. However, the major obstacle factors for FDI inflows seem to remain the same: pervasive corruption, weak law enforcement, poor rule of law, lack of developed infrastructure, lack of a reliable energy supply and insufficiently defined property rights. Determining the factors that attract FDI, and furthermore identify the main characteristics of the host country’s economy, are essential to understand the reason of FDI inflows to a country or region. In the empirical perspective, various studies give different results. More specifically, this paper has focused on determining the factors for and against FDI in Albania.