Tax Evasion and Set Backs of the Shadow Economy in Albania

Muharremi, Oltiana; Madani, Filloreta; Pelari, Erald

doi:10.5901/mjss.2014.v5n13p398

Cited by 10 publications

(9 citation statements)

References 3 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…C5-4 discusses the shadow economy and is centered on ‘tax evasion’, given the nature of organizations and their structure [ 132 ] and the magnitude and set-up of the tax burden [ 133 ]. Agents that avoid paying taxes usually have inefficient resources to benefit from lower capital costs and economies of scale [ 134 ].…”

Section: Resultsmentioning

confidence: 99%

“…Agents that avoid paying taxes usually have inefficient resources to benefit from lower capital costs and economies of scale [ 134 ]. Beyond the fact that tax evasion is a decision that agents make, there are certain conditions and factors that encourage this behavior, including political instability [ 132 ], poor public policy [ 135 ], moral hazard [ 2 ], regulations, prohibitions, and corruption.…”

Section: Resultsmentioning

confidence: 99%

See 1 more Smart Citation

Unveiling the intellectual structure of informality: Insights from the socioeconomic literature

Gómez-Cruz,

Anzola,

Batz Liñeiro

2024

PLoS ONE

View full text Add to dashboard Cite

In the socioeconomic sphere, the concept of informality has been used to address issues pertaining to economic dynamics, institutions, work, poverty, settlements, the use of space, development, and sustainability, among others. This thematic range has given way to multiple discourses, definitions and approaches that mostly focus on a single phenomenon and conform to traditional disciplinary lines, making it difficult to fully understand informality and adequately inform policymaking. In this article, we carried out a multilevel co-word analysis with the purpose of unveiling the intellectual structure of socioeconomic informality. Co-occurring document keywords were used, initially, to delimit the scope of the socioeconomic dimension of informality (macro level) and, later, to identify its main concepts, themes (meso level) and sub-themes (micro level). Our results show that there is a corpus of research on socioeconomic informality that is sufficiently differentiable from other types of informality. This corpus, at the same time, can be divided into six major themes and 31 sub-themes related, more prominently, to the informal economy, informal settlements and informal institutions. Looking forward, the analysis suggests, an increasing focus on context and on the experience of multiple ‘informalities’ has the potential, on the one hand, to reveal links that help unify this historically fragmented corpus and, on the other hand, to give informality a meaning and identity that go beyond the traditional formal-informal dualism.

show abstract

Section: Resultsmentioning

confidence: 99%

Section: Resultsmentioning

confidence: 99%

Unveiling the intellectual structure of informality: Insights from the socioeconomic literature

Gómez-Cruz,

Anzola,

Batz Liñeiro

2024

PLoS ONE

View full text Add to dashboard Cite

show abstract

“…In the developing world, it is widely agreed that the shadow economy exists and that it is more prevalent in rural than urban areas (World bank report 2013). The informal sector, according to Muharremi et al (2014), impedes long-term economic development and productivity growth. A competitive climate that is unfriendly also adds to financial imbalance and social injustice.…”

Section: Urban and Rural Populationmentioning

confidence: 99%

Analyses Of Demographic Changes, Labor Market Trends, And Challenges In Albania

Hoxhaj

Muharremi

Nushi

2022

SEC

Self Cite

View full text Add to dashboard Cite

Albania has seen significant political and socioeconomic changes in the last 30 years, owing mostly to its participation in democratization and the transition to an open market economy. The purpose of this study is to investigate demographic dynamics in Albania to better understand the country’s current population situation and the near future projection for the period 2025-2031. The relevance of analyzing this topic is to better understand actual demographic changes in Albania and to have a detailed projection of the situation in the near future. The article begins by analyzing important demographic changes and their effects on a country’s economy, specifically the labor market. Furthermore, we demonstrated the trajectory of demographic changes in Albania for various main demographic parameters such as births, deaths, natural increase, marriage, divorces, and numbers of foreigners in Albania, using data from the Institute of Statistics in Albania (INSTAT). The following are presented population projections for ten coming years. The changes that have happened in the labor market are presented here to better comprehend the effects and repercussions of these demographic changes. The descriptive analysis of the main demographic indicators shows that the population is rapidly declining, posing a serious problem with numerous consequences, particularly in the labor market, necessitating the implementation of immediate policies to mitigate this phenomenon and its consequences. It makes a technical contribution by employing an approach that allows for fresh estimations of the amount of internal migration, demographic changes, and labor market issues in Albania. The results of the research can be useful for policymakers to initiate social, fiscal, and incentive policies to mitigate the decline and aging of the population.

show abstract

“…Tax evasion is not a matter of state financial policies, rather than values and social morality. Muharremi et al (2014) showed that the heavy tax burden is considered one of Albania's most significant tax evasion elements. To determine Albania's tax evasion determinants, Andoni et al (2017) performed an empirical study.…”

Section: Sociological Theoriesmentioning

confidence: 99%

Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance

Salé

Muharremi

Hoxhaj³

2021

BEL

Self Cite

View full text Add to dashboard Cite

Tax evasion and tax avoidance are among the most addressed topics in economic literature in recent years, as one of the most discussed issues in different countries. The research’s primary purpose is to present Albanian residents’ and taxpayers’ perceptions regarding tax evasion, tax avoidance, and tax compliance. The leading indicators used in this report, the attitude towards tax evasion and tax avoidance, rely on individual taxpayers’ perceptions and not on factual evidence such as the amount of income hidden from the tax authorities. Several studies have been done in different countries regarding the population’s perception regarding factors affecting evasion. In this paper, we investigated the following logical sequence: in the beginning, we provided an overview of the fiscal system and legislation, informal economy, and fiscal evasion in Albania. This analysis data was taken from reports from national and international organizations. After this, we analyzed data obtained from a survey issued to 387 taxpayer individuals in Albania. Our objective was to identify, using empirical analysis, factors that influence an individual’s ethical perception of tax avoidance and evasion. The statistical analyses we carried out in the paper were factor analyses and ordinal logistic linear regression analyses using the JMP statistical software. Based on the empirical research, we concluded that government policies positively correlate with taxpayers’ behavior regarding tax compliance. Among other determinants influencing tax evasion, we have evaluated that higher tax rates are an essential element. The results of the research can be helpful for governments and other policymakers’ institutions.

show abstract

Tax Evasion and Set Backs of the Shadow Economy in Albania

Cited by 10 publications

References 3 publications

Unveiling the intellectual structure of informality: Insights from the socioeconomic literature

Unveiling the intellectual structure of informality: Insights from the socioeconomic literature

Analyses Of Demographic Changes, Labor Market Trends, And Challenges In Albania

Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance

Contact Info

Product

Resources

About