Jonada Mamo – “University Aleksander Moisiu” Durrës, Albania
Rovena Vangjel – “University Aleksander Moisiu” Durrës, Albania
Keywords:
Fiscalization process;
Informality;
Region
Abstract: During the year 2021, the government took measurements for the full implementation of the law no. 87/2019 date 18.12.2019 “On electronic invoice and the turnover monitoring system”. All businesses in Albania experienced a difficult period through staff training and continuous online platform problems of the software etc. Now, one year after the implementation of the law we may see if there is any positive effect on the business’s activities. What about this process in other countries in the region? The questionnaire was created for companies in the cities of Tirana and Durres. The results will show the effort of the tax authority administration to support businesses during this transition phase and if there are still fiscal and technical challenges for both parties after the full process of implementation. We will also analyze if this process has had an impact on the informal economy in Albania.
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7th International Scientific Conference – EMAN 2023 – Economics and Management: How to Cope With Disrupted Times, Ljubljana, Slovenia, March 23, 2023, CONFERENCE PROCEEDINGS, published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-69-1, ISSN 2683-4510, DOI: https://doi.org/10.31410/EMAN.2023
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Additional reading
Casey, P., Castro, P. (2015). Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency, IMF Working Paper
General Directorate of Taxation (GDT), Fiscalization Service – Technical Specifications, Available at: Tatime.gov.al
Serbian Fiscalization Act. Available at: https://kpmg.com/rs/en/home/insights/2022/12/amendments-to-the-law-on-fiscalization.html
