Tax gap in Albania 2012

Methodology and approaches for evaluation the tax gap in fiscal year 2011. Tax gap in Albania. Comparison with the Balkan countries and the world.

Tax gap (missed taxes) is a sum of money that misses from the state budget. The study comes as the product of experts of the AL-Tax   Center, that pointed to the tax gap evaluation, considered as a difference between taxes that should go into the state budget (theoretically) and the taxes and fees that are actually collected in fiscal year 2011. This document is a work in group in a cooperation with some fiscal studios in Albania and countries of the region for several months during 2012.