Tax policies on behavior of taxpayers

Abstract

The tax base is one of the most important systems in the economy, at the same time it is one of the main sources of the government’s income. The Albanian state has experienced many changes of this system over the years due to the policies and different regimes that have followed but there has always been a tendency for improvement. The tax system and the informality are the mirror of the economy of the country, especially the favorable tax/fiscal policies that have been adapted to the economy, which bring economical development and integration of all the gaps to a proper economic environment. The study’s research question is: how have all the raid changes in the tax system has affected the taxpayers? Do they feel threat from all this tax control? Furthermore the study focuses on how the business performance has been indicated from the tax control. The data was collected from a survey which was focused in small and big businesses that operates in Tirana. The questionnaire was realized in unities which mainly operates in Tirana. The period in which this data where taken was April 2018. The main finds of the study are the different perception of businesses for the tax control and the impact of the fiscal changes on these businesses. All this fiscal changes that the businesses faced were more in disfavor of the small businesses.