{"id":21382,"date":"2025-04-24T09:12:12","date_gmt":"2025-04-24T07:12:12","guid":{"rendered":"https:\/\/altax.al\/?p=21382"},"modified":"2025-05-15T21:18:55","modified_gmt":"2025-05-15T19:18:55","slug":"fiscal-favors-on-the-eve-of-elections-how-tax-amnesties-have-eroded-fiscal-morality-in-albania","status":"publish","type":"post","link":"https:\/\/altax.al\/en\/fiscal-favors-on-the-eve-of-elections-how-tax-amnesties-have-eroded-fiscal-morality-in-albania\/","title":{"rendered":"Fiscal favors on the Eve of Elections: How Tax Amnesties have eroded fiscal morality in Albania?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><br>For more than a decade, Albania has developed a permanent and deeply harmful tradition: the use of tax amnesties and pardons as pre-election \u201cfavors,\u201d transforming them from extraordinary political instruments into clientelist tools for short-term gain.<br>Before we begin our analysis, let\u2019s look chronologically at the tax amnesties\/pardons over the past 16 years, from 2009 to 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax Amnesties and forgiveness 2009\u20132024<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Year<\/th><th>Act\/Policy<\/th><th>Main Content<\/th><th>Objective<\/th><\/tr><\/thead><tbody><tr><td>2009<\/td><td>Law no. 10192\/2009<\/td><td>Amnesty for taxpayers and individuals; included debt forgiveness and asset declaration without penalty.<\/td><td>Asset legalization and tax base expansion.<\/td><\/tr><tr><td>2011<\/td><td>DCM no. 531, July 2011<\/td><td>Forgiveness of fines and interest for taxpayers who paid the principal.<\/td><td>Debt relief and increased revenue collection.<\/td><\/tr><tr><td>2014<\/td><td>Law no. 43\/2014<\/td><td>Forgiveness of obligations up to 2010 for public enterprises and businesses with problematic debts.<\/td><td>Financial rehabilitation and public reorganization.<\/td><\/tr><tr><td>2015<\/td><td>Law no. 41\/2015<\/td><td>Partial forgiveness of unpaid obligations for Water Utilities and OSHEE.<\/td><td>Stability in strategic sectors.<\/td><\/tr><tr><td>2019<\/td><td>Package under energy reform (OSHEE, water utilities)<\/td><td>Forgiveness of obligations for households and businesses if they continued paying for energy.<\/td><td>Reduction of non-technical losses.<\/td><\/tr><tr><td>2020<\/td><td>COVID-19 Package<\/td><td>Deferral and cancellation of fines for non-payments during the pandemic; cancellation of interest for small businesses.<\/td><td>Mitigation of economic impact.<\/td><\/tr><tr><td>2021<\/td><td>Law no. 33\/2021 on tax amnesty<\/td><td>Not approved \u2013 proposal for amnesty for assets up to \u20ac2 million, with low tax and no penalties.<\/td><td>Revenue increase and capital repatriation.<\/td><\/tr><tr><td>2022\u20132024<\/td><td>Draft law on Tax Amnesty (under strong public and international debate)<\/td><td>Includes voluntary asset declaration for individuals and businesses, taxed at 5\u201310%; criticized for money laundering risk.<\/td><td>Capital legalization and expansion of formalization.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>When \u201cForgiveness\u201d becomes the rule and not the exception<\/strong><br>From 2009 to 2024, Albania has undertaken at least six measures of an amnesty or pardon nature, which without exception occurred during periods coinciding with local or parliamentary elections. In 2009, while the country was heading to the polls, undeclared capital legalization was proposed. In 2011 and 2014, fines and old obligations were forgiven, followed in 2019 by energy debt pardons. In 2021 and again in 2023\u20132024, the government revived the tax amnesty draft \u2014 even as warnings from the IMF, EU, and MONEYVAL were louder than ever.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The link with Electoral Cycles<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Year<\/th><th>Fiscal Measure<\/th><th>Political Context<\/th><\/tr><\/thead><tbody><tr><td>2009<\/td><td>Tax amnesty \u2013 asset legalization<\/td><td>Parliamentary elections (June 2009)<\/td><\/tr><tr><td>2011<\/td><td>Forgiveness of fines and interest<\/td><td>Local elections (May 2011)<\/td><\/tr><tr><td>2014<\/td><td>Debt write-off for public enterprises<\/td><td>Pre-election for 2015 local elections<\/td><\/tr><tr><td>2019<\/td><td>Forgiveness of energy debts<\/td><td>Controversial local elections (opposition boycott)<\/td><\/tr><tr><td>2021<\/td><td>Draft law on tax amnesty<\/td><td>Parliamentary elections (April 2021)<\/td><\/tr><tr><td>2023\u20132024<\/td><td>Reappearance of draft tax amnesty<\/td><td>Local elections 2023 and preparation for 2025 elections<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">As seen, there is no meaningful instance of major amnesties or pardons that does not coincide with an election period, which confirms suspicions about the real intent of these measures. This pattern is not a coincidence, but a repeated electoral strategy where the state uses fiscal policy as a tool to buy tolerance \u2014 instead of building discipline.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Comparison with regional countries<\/strong><br>The comparative table below presents a clear overview of diverging fiscal approaches in the Western Balkans, particularly regarding the use and abuse of tax amnesties and pardons. It serves as a mirror in which Albania appears as an extreme case of the \u201cfiscal favor cycle\u201d and stands out for the frequency, motives, and high risk of its amnesty policies, especially compared to its neighbors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The numbers speak for themselves:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Over 5 amnesty- or pardon-like measures, occurring regularly every 2\u20133 years, with near-perfect alignment with election cycles. This places Albania at the top for political and opportunistic use of fiscal policy, to the detriment of systemic coherence. This \u201ccyclical tendency\u201d clearly illustrates the normalization of amnesty as an electoral instrument, leading to: \u2022 Selective tax compliance, where the law is perceived as negotiable.<br>\u2022 Corruption of fiscal morality, where honest taxpayers are punished and violators are rewarded.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The table reveals a key distinction between the forgiveness of fines or tax debts (cases of Kosovo, Bosnia) and wealth amnesties aimed at legalizing undeclared capital (Albania, Serbia). This distinction is essential for understanding the real risk to the integrity of the fiscal and financial system.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Albania and Serbia have used amnesties more frequently as politicized instruments, with high risks of moral hazard and money laundering.<br>Kosovo and Bosnia have taken more conservative approaches, focusing clearly on fiscal rehabilitation and debt management.<br>Countries that have maintained a cautious pace and sound economic or health-based rationale for pardons (such as Kosovo during COVID-19) show less erosion of public trust. Conversely, in Albania and Serbia, repeated use of amnesties has created unfair expectations and undermined the principle of equality before the law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On the other hand, only Albania and Serbia face a high risk of money laundering, receiving repeated criticism from the IMF, EU, and MONEYVAL. In Albania\u2019s case, this is directly linked to the lack of verification of wealth sources and a recent tax amnesty draft law that does not meet standards of transparency, due diligence, and international cooperation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In contrast, Kosovo and Bosnia have a more conservative and fiscally rehabilitative orientation, not focused on legalizing illicit wealth, which is reflected in the softer stance of international actors.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This table should be read as an indicator of fiscal maturity and institutional seriousness. In this analysis, Albania\u2019s issue is not only the number of pardon measures \u2014 but the motives, method of implementation, and political timing of intervention. Therefore, any discussion of a new amnesty must begin with this question: is the measure serving the system or merely another electoral cycle?<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tax Amnesties and forgivenesses in the Region, 2009\u20132024<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Country<\/th><th>Frequency<\/th><th>Type<\/th><th>Objective<\/th><th>International Stance<\/th><th>AML Risk<\/th><th>Comment<\/th><\/tr><\/thead><tbody><tr><td>Albania<\/td><td>5+ measures<\/td><td>Both<\/td><td>Capital legalization and revenue increase<\/td><td>Strong criticism from IMF, EU<\/td><td>High<\/td><td>Cyclical amnesty trend; used as a political tool.<\/td><\/tr><tr><td>Kosovo<\/td><td>2 cases (2013, 2021)<\/td><td>Tax pardon, no wealth amnesty<\/td><td>Debt restructuring; COVID-19<\/td><td>Support for anti-COVID measures<\/td><td>Low<\/td><td>More cautious; oriented towards revenue collection improvement.<\/td><\/tr><tr><td>North Macedonia<\/td><td>3 cases<\/td><td>Pardons + some amnesty elements<\/td><td>Formalization and fiscal stabilization<\/td><td>Supported by IMF in some cases<\/td><td>Medium<\/td><td>Had a limited wealth amnesty in 2014.<\/td><\/tr><tr><td>Montenegro<\/td><td>2 cases (2010, 2020)<\/td><td>Mainly pardons<\/td><td>Legalization of energy use and debts<\/td><td>Warning from MONEYVAL on AML risk<\/td><td>Medium-High<\/td><td>Lack of transparency in implementation.<\/td><\/tr><tr><td>Bosnia and Herzegovina<\/td><td>1 limited case<\/td><td>Fine forgiveness, not wealth-related<\/td><td>Post-tax reform stimulus<\/td><td>No significant criticism<\/td><td>Low<\/td><td>Fragmented system limits large-scale amnesties.<\/td><\/tr><tr><td>Serbia<\/td><td>4+ cases (2010, 2014, 2020)<\/td><td>Both<\/td><td>Wealth legalization and revenue increase<\/td><td>Criticism from MONEYVAL in 2020<\/td><td>High<\/td><td>Included amnesty elements for businesses post-privatization.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Who is theforgiveness for? Not for the honest taxpayers <\/strong><br>In theory, an amnesty is a radical tool for extraordinary situations. In Albanian practice, it has become a political calculation, where the beneficiaries are precisely those who have not respected tax law, while the losers are those who have regularly contributed to the budget. When someone who has hidden wealth, undeclared income, or unpaid taxes for years is legalized without penalty \u2014 while a citizen or small business that has paid monthly is penalized with delays or fines \u2014 where is the justice?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is the greatest harm: the destruction of tax morale and, along with it, citizens\u2019 trust in the state.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A state that regulates through \u201csettlements\u201d<\/strong><br>Instead of building credible fiscal and tax systems, Albania has cultivated a model that resembles governance by \u201csettlements\u201d rather than by rules. Fiscal policies have become tools to collect votes, appease clients, or \u201cfix\u201d inherited debts stemming from a lack of enforcement will.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These measures have neither cost-benefit analysis nor control over the source of wealth being legalized. This, in itself, not only contradicts the fundamental EU principles of sound fiscal governance but also opens high-risk channels for money laundering and fiscal deformation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For more than a decade, Albania has developed a permanent and deeply harmful tradition: the use of tax amnesties and pardons as pre-election \u201cfavors,\u201d transforming them from extraordinary political instruments [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":21380,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[9756],"tags":[9763,9836,16207,16206,16205,10154,16208,11931,10118,11006],"class_list":["post-21382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-albania-en-2","tag-elections-en-2","tag-electoral-cycles","tag-fiscal-favors","tag-fiscal-morality","tag-inequality-en-2","tag-political-manipulation","tag-public-trust","tag-tax-amnesty-en-2","tag-tax-compliance"],"featured_image_src":{"landsacpe":["https:\/\/altax.al\/wp-content\/uploads\/2025\/04\/tax-amnesty-640x445.jpg",640,445,true],"list":["https:\/\/altax.al\/wp-content\/uploads\/2025\/04\/tax-amnesty-463x348.jpg",463,348,true],"medium":["https:\/\/altax.al\/wp-content\/uploads\/2025\/04\/tax-amnesty-300x300.jpg",300,300,true],"full":["https:\/\/altax.al\/wp-content\/uploads\/2025\/04\/tax-amnesty.jpg",640,640,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fiscal favors on the Eve of Elections: How Tax Amnesties have eroded fiscal morality in Albania? 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