tax amnesty

Pros and Cons of Fiscal Peace

In an economy with a high level of informality and structural challenges in fiscal administration (deep, persistent, and systemic problems that hinder the efficient, fair, and sustainable functioning of the tax system and the administration that manages it), Albania has...

Fiscal favors on the Eve of Elections: How Tax Amnesties have eroded fiscal morality in Albania?

For more than a decade, Albania has developed a permanent and deeply harmful tradition: the use of tax amnesties and pardons as pre-election “favors,” transforming them from extraordinary political instruments into clientelist tools for short-term gain.Before we begin our analysis,...

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