This question touches on a fundamental aspect of the fiscal system, where formal priorities, administrative practices, and political interests play a decisive role. In countries like Albania, where the tax administration is part of the state mechanism for revenue collection, the...
Albania has made significant strides in digitalizing state-citizen relations. The e-Albania portal has become a mandatory entry point for a range of public services, including tax-related ones. Forms are no longer submitted in plastic folders. For several years now, citizens and businesses...
In 2025, only 124 thousand individuals submitted the Individual Annual Income Declaration (DIVA) in Albania. This figure represents no more than 25–30% of individuals who have obligation based on the current law and especially on estimates for the active population with...
In its effort to build a strong and efficient tax administration, the government has taken several important steps, but there are still challenges that hinder progress. The implementation of fundamental principles of tax governance—such as equity, transparency, and efficiency—is essential,...
This analysis aims to assess the ratio between tax revenues and GDP for each county in Albania, identifying opportunities to increase tax productivity and diversify revenue sources to enhance the country’s economic and financial system. To conduct a detailed comparative analysis...
According to the Macroeconomic Framework 2026–2028, approved by the government at the beginning of February 2025, it appears that the economic, financial, and fiscal trends are positive and with a clearly optimistic pace. Referring to the Ministry of Finance’s document, it...
Albania’s 2024 anti-informality campaign marks the fourth major attempt in a decade (following 2015, 2018, and 2021). While the discourse is familiar—promoting tax compliance, reducing wage evasion, and curbing informality—the infrastructure, international context, and strategic intent have evolved. The question...
When the fiscal capacity is weak, we taxpayers understand this from the fact that the government is unable to register and tax the entire population that has the legal obligation to pay the tax due to pay for the services...
The informal economy is important to the formal economy because if its size is formalized year after year, this would potentially affect economic growth, but it would also increase government budget revenues and as a result improve social welfare. In an...
In response to the economic situation of 2023 dominated by inflation, we think that it has had its own impact on the tax burden, especially on indirect taxes that are based on consumption and have a direct effect on daily...
