Elections in politics serve as the major pillar of democracy. This paper gives an overview of the Albanian government's behavior before and after elections. In this study we investigated the impact of the elections to the state budget revenues in the case of Albania, as a country with a young democracy. The methodology followed to achieve the target relied on theoretical proposals formulated by Brender and Drazen (2005) and by Shi and Svensson (2006). Time series regression was used to check

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... hypotheses raised. The data included in the analysis are from the first quarter of 2000 to the fourth quarter of 2015.Referring to the case of budget revenues, empirical analysis shows that Albania is on political budget cycle before and during the elections to the budget revenue.