Dr. Dr. Almarin Frakulli received his bachelor degree in International Economic Relations, Faculty of Business Management from “Angel Kanchev” University of Rousse, Bulgaria. Also he attended a master programme on Finance and Banking at “Cv.Cv. Kiril i Metodii” University, Tarnovo, Bulgaria. After graduation, for seven years he has been working in the energy sector as part of the Treasury Department at Cez Albania. Since 2010, he has been engaged in the Academy sector and currently he is a lecturer at the Faculty of Economy of University Metropolitan Tirana and also invited lecturer in the Department of Management, Faculty of Economy, University of Tirana. He is a researcher and PHD in the field of Tax Policy. His work is focused in researching the impact of Tax Policies over the activity of SME sector in Albania.

• Bachelor of International Economic Relations, Faculty of Business Management.
• Master in Finance – Banking at “Cv.Cv. Cyril and Methodii” University., Ternovo, Bulgaria
• Doctor of Sciences in the field of Economic Policy. Dissertation topic – Comparative analysis of tax policy in Bulgaria and Albania – Conclusions regarding Albania’s EU membership, “Angel Kanchev” Rousse University, Bulgaria.

M.Zeneli., A.Frakulli. Small and medium-sized businesses in albania prefer progressive tax or flat
tax. IN: Proceedings of 9th International Scientific Conference – ERAZ 2023, June 1, 2023.ISBN 978-86-80194-72-1, ISSN 2683-5568

A.Frakulli. Fiscal Policy as a Tool of Economic Stabilization – the Case of Albania”, ” IN: Proceedings of the University of Business and Technology in Kosovo, 2017 UBT International Conference, pp 22-29, ISBN 978-9951-437-59-2

A. Frakulli. SMEs development in Albania – impact of tax policies on sustainable sector growth” IN: Proceedings of the University Aleksander Moisiu, 13th ASECU International Conference of “Social and Economic Challenges in Europe 2016 – 2020” Durres, Albania, 2017, pp 29-35, ISBN 978-9928-208-35-4

A.Frakulli. Tax and budgetary policy in Western Balkan Countries. IN: Proceedings of the University
of Chemical Technology and Metallurgy, Sofia, Bulgaria, 2015, pp 11-18, ISBN 978-954- 2940-19-8

M.Zeneli., A. Frakulli. Innovation and Techonology Development For Albania SME. IN: Proceedings
of Istanbul Aydin University, 2014, pp 167- 174, ISBN 9-786054-303342