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Household Tax Compliance in Albania

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Author Info

  • Edward Christie
  • Mario Holzner

    ()
    (The Vienna Institute for International Economic Studies, wiiw)

Abstract

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.

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Bibliographic Info

Paper provided by The Vienna Institute for International Economic Studies, wiiw in its series wiiw Research Reports with number 316.

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Length: 26 pages including 14 Tables and 2 Figures
Date of creation: Apr 2005
Date of revision:
Publication status: Published as wiiw Research Report
Handle: RePEc:wii:rpaper:rr:316

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Related research

Keywords: tax compliance; tax evasion; national accounts; household sector;

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References

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  1. Kaufmann, Daniel & Kaliberda, Aleksander, 1996. "Integrating the unofficial economy into the dynamics of post-socialist economies : a framework of analysis and evidence," Policy Research Working Paper Series 1691, The World Bank.
  2. Friedrich Schneider & Dominik Enste, 2000. "Shadow Economies Around the World," IMF Working Papers 00/26, International Monetary Fund.
  3. Edgar L. Feige, 2004. "How Big IS the Irregular Economy?," Macroeconomics 0404005, EconWPA.
  4. Vladimir Gligorov & Mario Holzner & Michael Landesmann, 2003. "Prospects for Further (South-) Eastern EU Enlargement: from Divergence to Convergence?," wiiw Research Reports 296, The Vienna Institute for International Economic Studies, wiiw.
  5. Edgar L. Feige, 2005. "Overseas Holdings Of U.S.Currency And The Underground Economy," Macroeconomics 0501022, EconWPA.
  6. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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Cited by:
  1. Edward Christie & Mario Holzner, 2006. "What Explains Tax Evasion? An Empirical Assessment based on European Data," wiiw Working Papers 40, The Vienna Institute for International Economic Studies, wiiw.

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