Household Tax Compliance in Albania
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.
|Length:||26 pages including 14 Tables and 2 Figures|
|Date of creation:||Apr 2005|
|Date of revision:|
|Publication status:||Published as wiiw Research Report|
|Contact details of provider:|| Postal: |
Phone: (+43-1) 533 66 10
Fax: (+43-1) 533 66 10-50
Web page: http://www.wiiw.ac.at
More information through EDIRC
|Order Information:||Web: http://wiiw.ac.at|
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Friedrich Schneider & Dominik Enste, 2000.
"Shadow Economies Around the World; Size, Causes, and Consequences,"
IMF Working Papers
00/26, International Monetary Fund.
- Friedrich Schneider & Dominik Enste, 1999. "Shadow Economies Around the World - Size, Causes, and Consequences," CESifo Working Paper Series 196, CESifo Group Munich.
- 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.
- 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.
- Edgar L. Feige, 2005. "Overseas Holdings Of U.S.Currency And The Underground Economy," Macroeconomics 0501022, EconWPA.
- Vladimir Gligorov & Mario Holzner & Michael Landesmann, 2003.
"Prospects for Further (South) Eastern EU Enlargement: Form Divergence to Convergence?,"
wiiw Balkan Observatory Working Papers
30, The Vienna Institute for International Economic Studies, wiiw.
- 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.
- Edgar L. Feige, 2004. "How Big IS the Irregular Economy?," Macroeconomics 0404005, EconWPA.
When requesting a correction, please mention this item's handle: RePEc:wii:rpaper:rr:316. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Customer service)
If references are entirely missing, you can add them using this form.