| Taxes can be deleted or not paid in cases where | | | | may think in this direction. But they must be part |
| they deal with evasion. Such examples are, as | | | | of continuous and transparent information to the |
| unreported income or are called under or no | | | | Albanian public, so that the "trial" of the Albanian |
| reporting incomes serving as a lower tax base to | | | | society groups have more information for them |
| calculate tax and consequently to pay less tax | | | | processed and in this way to achieve and make |
| dues. Another example for how taxes can be | | | | the appropriate pressure depending on the |
| avoided or removed is by shifting the location of | | | | interests of bilateral social groups, parliament and |
| the business from a geographic area to another. | | | | government. |
| Deviation motives are clear, but what remains | | | | Movement and change of geographical location |
| unclear is economic cost calculation that it costs | | | | map of Albanian businesses is a phenomenon that |
| to the country and the welfare of its people. | | | | is impacting the goals and administration efforts to |
| Evasion can cause legal consequences in the way | | | | expand the taxable base. This expansion, in which |
| of the organization of work by choice inefficient | | | | the tax authority has not benefited the large |
| oriented organization. To avoid distortions that | | | | increase in the income tax, has led to shrinkage |
| may have born between economic activities in | | | | of the exploitation of human resources according |
| relation to each other, given the different growth | | | | to business mobility. In other words, this means |
| rates and by a very great change of welfare | | | | that the structural organization of human resource |
| created by each economic sector to another, as | | | | of tax administration are concentrated mostly in |
| a result of infrastructure changes the scheme | | | | the metropolitan area around Tirana (capital), while |
| businesses will probably be the function of | | | | business expansion map has gone close to natural |
| progressively differentiated taxation of economic | | | | resources or lower human resources areas or not |
| sub-sector and one from another. For evasion | | | | trained as needed for control and tax |
| that would be a government "product" that will | | | | assessment. Order to fit mobility management |
| fight it's spreading. Evasion tends to melt from the | | | | function of current and future but businesses |
| reduction or harmonized tax differentiation in | | | | would be concentration on the basis of |
| general; you must pay each of us. This evasion | | | | administrative prefectures and not as we are until |
| will not seek to remain ever dependent on the | | | | nowadays. Meanwhile, current tax branch, with a |
| possibility of being followed and punished. Also, | | | | lower taxable base will may be functional for the |
| awareness of individuals increase opportunities of | | | | administration of local taxes and personal income |
| non using public services (social benefits and health | | | | tax if they are closely connected with insurance |
| insurance, pensions, etc.) in case of continuous | | | | contributions in order to offer quality services |
| evasion is a moment to be seized by the | | | | coming from experience gained in the central tax |
| government as a factor to be used in reforming | | | | administration of these employees. |
| its agencies of fiscal revenues. | | | | The threat it has brought that taxable income |
| Of course, that the existence of poor areas and | | | | base in the following years has distorted the |
| lack of public services: as infrastructure and social | | | | implementation of management policies that would |
| services as it is still a hotbed of evasion bearing. | | | | be more effective than that. Not all bases are |
| Of course, elements that erosion of the tax base | | | | taxable and the same mobile non taxation case of |
| implies a cost increase in general government, as | | | | some of these bases is part of distorted taxable |
| in terms of revenue growth, as well as in terms | | | | of fiscal management. Non application of |
| of restricting the supply of public services | | | | consumption tax (VAT) on transactions of |
| different areas of the country. I cannot say we | | | | financial instruments have made the "boil" an |
| are close to this goal, as long as we can still far | | | | income tax, who have not served to strengthen |
| from being comparable to indicators of collection | | | | the banking system in terms of its main functions, |
| of revenue in relation to GDP in the last of '80. | | | | lending to the levels required by the market and |
| While in those years the revenue collected for | | | | increased flexibility of the system of lending. |
| each fiscal year to the extent of about 46% in | | | | Most important factors that explain the |
| relation to GDP, today we are still half of this | | | | concentration of taxpayers with higher incomes in |
| report. Precisely, it can be called a cost that | | | | particular geographic areas are settled and |
| comes from tax erosion. Policies and words | | | | infrastructure quality public service-oriented local in |
| referred to by many analysts it takes the wind | | | | help of economy and as a result to nation. |
| affect the achievement of the indicators to be | | | | Although fees and taxes are the means to affect |
| the country's capitalist development, if it does not | | | | this concentration we cannot say that it is the |
| contribute to any public employee and manager | | | | most important factor. |
| that has the functional task, but each employee | | | | In this period of economic growth in a transition |
| and indirectly related to the fight and clamping of | | | | environment, the recommendations made by |
| the elements that make fiscal erosion. | | | | foreign monitors itself has provided assistance by |
| An erosion of the taxable base has spread | | | | helping the government to make their |
| considerably and that attracts attention is the | | | | implementation in a coordinated way and by |
| mobility of the taxable base. Changes in | | | | raising on this basis, the system monitoring the |
| technology, those entries with great volumes in | | | | application of these recommendations. |
| Albania, especially those related to the | | | | The challenge for policymakers will be to respond |
| telecommunications technology and processing of | | | | to these developments to ensure that the |
| raw materials, being followed by the liberalization | | | | necessary government expenses can be |
| of financial transactions for the fiscal costs related | | | | guaranteed and of course trying to minimize |
| to the opportunity have increased the tendencies | | | | distortions of the legacy of fiscal management. By |
| for tax evasion. Performing business functions | | | | the first view of globalization tendency and threat |
| that have entered in our country from abroad - in | | | | that comes from this, a strong response to this |
| the form of companies or MNEs representative, in | | | | development will be the time of administration |
| the form of concentration in local businesses as | | | | involvement in a greater cooperation and |
| the organizational structure holding have increased | | | | increased exchange of information that has been |
| opportunities to their taxable base by hiding fiscal | | | | lacking in all these years. The only ones that have |
| management through the gaps, the portion of | | | | won have been individuals who now feel strong |
| income that should have submitted as the basis | | | | and rich, those who have lost are the states who |
| of income to be taxed. Taxation in our country | | | | have unmet services standards and integration |
| has been a factor, which so far has led to | | | | time that is required. |
| increased investment, despite that not all scholars | | | | |