Welcome to the InfoSci Platform
Reference Hub1
The Impact of Tax Policies on Behavior of Albanian Taxpayers

The Impact of Tax Policies on Behavior of Albanian Taxpayers

Dorina Plaku, Eglantina Hysa
Copyright: © 2019 |Pages: 32
ISBN13: 9781522573999|ISBN10: 1522573992|ISBN13 Softcover: 9781522594635|EISBN13: 9781522574002
DOI: 10.4018/978-1-5225-7399-9.ch013
Cite Chapter Cite Chapter

MLA

Plaku, Dorina, and Eglantina Hysa. "The Impact of Tax Policies on Behavior of Albanian Taxpayers." Behavioral Finance and Decision-Making Models, edited by Tripti Tripathi, et al., IGI Global, 2019, pp. 219-250. https://doi.org/10.4018/978-1-5225-7399-9.ch013

APA

Plaku, D. & Hysa, E. (2019). The Impact of Tax Policies on Behavior of Albanian Taxpayers. In T. Tripathi, M. Kumar Dash, & G. Agrawal (Eds.), Behavioral Finance and Decision-Making Models (pp. 219-250). IGI Global. https://doi.org/10.4018/978-1-5225-7399-9.ch013

Chicago

Plaku, Dorina, and Eglantina Hysa. "The Impact of Tax Policies on Behavior of Albanian Taxpayers." In Behavioral Finance and Decision-Making Models, edited by Tripti Tripathi, Manoj Kumar Dash, and Gaurav Agrawal, 219-250. Hershey, PA: IGI Global, 2019. https://doi.org/10.4018/978-1-5225-7399-9.ch013

Export Reference

Mendeley
Favorite

Abstract

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 economic development and integration of all the gaps to a proper economic environment. The chapter aims to find the effects of tax changes on the taxpayers. Furthermore, the study focuses on how the business performance has been indicated from the tax control. The data is collected from a survey which was focused in small and big businesses that operates in the capital city of Albania, in Tirana. The questionnaire is realized during 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 these fiscal changes that the businesses faced were more in disfavor of the small businesses.

Request Access

You do not own this content. Please login to recommend this title to your institution's librarian or purchase it from the IGI Global bookstore.