The Impact of Tax Control on Tax Revenues: An Aggregate Metric Analysis of the Case of Albania

Abstract

Tax administration constantly monitors taxpayers through tax control to meet the legal obligations of the tax field. The main purpose of this function is to advise taxpayers and maintain operational control through continuous monitoring. Motivated by the importance of tax control, this paper aims to provide an empirical contribution to the analysis of tax control’s effects on the level of tax revenues. The database obtained in the analysis is both quantitative and qualitative according to the evidence of direct operational controls performed on businesses. The variables analysed are total tax revenues from value added tax (VAT), profit tax, personal income tax (PIT), withholding tax, etc.; tax control variables and macroeconomic variables. The methodology used in this paper is based on linear models with many variables as well as statistical tests to find the potential levels and equilibrium, elasticity and structural estimation of tax revenues. The findings of this paper provide a focused contribution on current issues for tax control policymakers, as well as other public entities, and they make an academic contribution to the legal and economic interpretation of the importance of tax control.

Evidencia empírica de la cultura fiscal en los comerciantes del mercado popular de Montería-Colombia

“…At present, the territories are in a development from different political, social, economic areas, which leads to the implementation of strategies to ensure financial and fiscal sustainability, which promotes the strengthening of business activities and the payment culture of entrepreneurs (Pinzone et al, 2020;Sánchez and Cuchí, 2012;Fuentes-Doria et al, 2019;Lleshaj et al, 2022) Under this scenario, national governments, headed by public administrations, have approved different taxes to cover the sources of income to cover state expenditures and the basic need for health, housing, education, etc. (Lilford and Guj, 2020;Ramírez-Álvarez, 2023;Pérez Prieto et al, 2011;Barrientos-Marin, Quintero-Venegas and Mendoza-Jaramillo, 2020).…”