Constitutional source as a guarantee of the free market according to Article 11 of the Constitution, the free market may be subject to restrictions, but the freedom of economic activity is subject to the same conditions. Economic capital consists of a set of assets, which include movable and immovable property. This capital is also protected and regulated by the law in force, equally, both in the case when this capital belongs to private entities and in the case when this capital belongs to the state. The provision of Article 11 of the Constitution also applies to the ownership of economic prosperity, which can not be subject to restrictions, except by law and only for the substantial public interest. One of the levers used by the state in the economy is taxes. They directly affect the market economy.

Article 155 of the Constitution provides that: “Taxes, duties and national and local financial obligations, relief or exclusion from them of certain categories of payers, as well as the manner of their collection are determined by law. In these cases, the law cannot be given retroactive effect. “This article is of great importance about the prohibition of state arbitrariness in setting national and domestic financial obligations and establishing the reserve criterion that taxes, fees, and other financial commitments will be public, after being approved by the Assembly according to the procedure for the adoption of laws, including the guarantees that there is a legislative process regarding the involvement of interest groups and the publication of rules.

On the other hand, the fact that the constitution categorically excludes the enactment of laws with retroactive effect about taxes, fees, and other national and local financial obligations means that the law acts on time and any enterprise can do very well “accounts “her.
Also, the Constitution of Albania guarantees every subject of law that the manner of determining financial obligations will be public after being approved by the Assembly according to the procedure for the adoption of rules, including the guarantees that there is a legislative process regarding the inclusion of groups of interest and publicity of laws.

On the other hand, the fact that the constitution categorically excludes the enactment of laws with retroactive effect about taxes and other national and local financial obligations is an additional guarantee that entities subject to fiscal burden will not be insecure in their activity but will always have the opportunity to be informed in advance about the budgetary obligations that weigh on them in the future.

Only the Constitutional Court has the right to make the final interpretation of the constitution. Therefore, this court’s decisions have particular importance in terms of rights, freedoms, and other guarantees established by the body.
Business must understand the legal environment in which it operates. Above all, it must recognize the constitutional provisions regarding the state’s organization and the rights and freedoms of various entities.

The legislature must issue laws through which to establish rules and norms of mandatory behavior in various areas of social, political, military, etc., life. Entities operating in areas regulated by law are obliged to adapt their behavior to what is provided by law. To control the implementation of laws and issue by-laws to deconstruct and detail the law’s abstract and hypothetical provisions are the executive power.

Understanding the free market economy

This power is given to the controlling power of the state, and that has direct links with business. In this case, the executive is the General Directorate of Taxation, must check the taxpayers about the correct declaration of profit, and in case it notices irregularities, it takes punitive measures.
Suppose the business has objections regarding the executive bodies’ activity. In that case, it has the right to appeal to the court for the latter to assess objectively, independently, and impartially, whether the executive’s action in individual or concrete cases is or not. It is based on law. Punitive measures taken by tax authorities are obliged to carry out a regular legal process to take corrective actions against commercial entities that have not paid their obligations to the state.

Article 42 of the Constitution provides that “freedom, property and rights recognized by the Constitution and by law may not be violated without due process of law. Everyone has the right to a fair and public hearing within an reasonable time by an independent tribunal, in the protection of his constitutional and legal rights and freedoms, impartial determined by law”. In cases when commercial entities penalized for non-payment of taxes have objections regarding this aspect, then by the law, after exhausting the administrative appeal, they have the right to apply to the judicial jurisdiction so that the latter can finally decide on the violations alleged by the executive that, was committed by the commercial entity.

Of course, work is also an integral part of the economic system. The Constitution provides that everyone has the right to earn a living through lawful employment, which he has chosen or accepted. Every individual is free to choose his profession, place of work, and professional qualification system. Employees have the right to social protection at work. Employers, who are usually also entrepreneurs, have their primary goal, the increase in their economic profits.

In making a profit, they sometimes violate employees’ rights, who in turn have special tools at their disposal to put pressure on employers to protect the rights of employees. The fundamental rights of employees derive not only from the Constitution but also from the International Conventions ratified by the Republic of Albania and domestic legislation, such as the Labor Code, the law on employment protection, etc. Having the employee’s rights is associated, on the one hand, with economic costs for the employer and, on the other hand, with the benefits of a social environment with the right to organize collectively.

Article 50 of the Constitution stipulates that employees can freely join trade unions to protect their labor interests. Article 51 guarantees the right of the employee to strike in cases of employment.
Thus, economic enterprise’s freedom is associated with rights and obligations, which must be well known and understood. For this, the Constitution provides initial assistance by defining the basic rules of functioning of the state, the rights and freedoms of various entities operating in their economic life.

Constitutional provisions are abstract and general. They are detailed by-laws adopted by the assembly, which must be by the conditions.
Law and the market are inextricably linked. The market is the organization of capital and labor to produce products and services, where every aspect of this organization is regulated by law.
Buying, selling, hiring, and even the very forms of doing business are examples of business activities controlled by law.