Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/204088 
Erscheinungsjahr: 
2005
Schriftenreihe/Nr.: 
wiiw Research Report No. 316
Verlag: 
The Vienna Institute for International Economic Studies (wiiw), Vienna
Zusammenfassung: 
This paper applies a set of indicators of tax compliance to the household sector in Albania. These estimates are performed using available data for the years 1996 to 2003. Estimates of income declaration rates and of corresponding undeclared household income are computed using household final consumption data from national accounts and household survey data as well as detailed data on household taxation. Specific aspects such as remittances and the role of agriculture are explicitly taken into account and discussed. Our results show that household tax compliance in Albania is low by European standards. Although compliance overall has recovered from the collapse of 1997 and revenues have increased, the compliance rates for personal income tax and for social security contributions have significantly worsened in 2002 and 2003. This seems to be due to a disconnect between the formal goals set out as legislation and the revenue collection targets set by the relevant agencies.
Schlagwörter: 
tax compliance
tax evasion
national accounts
household sector
JEL: 
H26
H31
P37
Dokumentart: 
Research Report

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