METHODOLOGY OF THE TAX CONTROL IN ALBANIA

Volume: 1 Number: 4 October 16, 2015
  • Mikel Alla
Journal of Economics Finance and Accounting Cover
Journal of Economics Finance and Accounting
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METHODOLOGY OF THE TAX CONTROL IN ALBANIA

Abstract

The mission of the tax administration in Albania is to encourage and achieve the highest level of implementation and voluntary compliance of tax obligations. Also, the mission is to ensure the highest degree of public trust to the integrity and efficiency of the tax administration. Actually, the law "On Tax Procedures in RA" regulates the procedures for administering taxes and principles of organization and functioning of the tax administration in the Republic of Albania. The provisions of this law apply to all types of taxes, except when special laws provide otherwise. Balancing the tax administration resources through education and service to the taxpayer on the one hand, an efficient control and coercive measures on the other hand, is a key factor for  increasing the level of voluntary fulfillment of tax obligations and effective enforcement of tax legislation. This study is based on tax legislation of the RA and tends to show the methodology of tax control in Albania. At the end of this paper, I will give my conclusions of the issue .

Keywords

References

  1. Law no. 9920 Dated. 19.05.2008 "On Tax Procedures in the RA"
  2. Instruction of the Ministry of Finance no.24 dated 02.09.2008 "On Tax Procedures in the RA."
  3. Law no. 7928 dated 27.4.1995 "On Value Added Tax in the RA."
  4. Instruction of the Ministry of Finance no.17 dated 13.05.2008 "On Value Added Tax in the RA”.
  5. Law no. 8438 "On Income Tax" dated 28.12.1998.
  6. Instruction of the Ministry of Finance no. 5 dated 30.01.2006 On Income Tax ".
  7. Law no. 9228 dated 29.04.2004 "On Accounting and Financial Statements"
  8. “Tax Glossary", International Bureau of Fiscal Documentation. Directive 2006/112 / EC of the Council, dated 28 November 2006 “On the common system of the value added tax”.

Details

Primary Language

English

Subjects

-

Journal Section

-

Authors

Mikel Alla This is me

Publication Date

October 16, 2015

Submission Date

October 14, 2015

Acceptance Date

-

Published in Issue

Year 2014 Volume: 1 Number: 4

IZ

https://izlik.org/JA42XK32ZB

Cite

RIS / Bibtex
APA
Alla, M. (2015). METHODOLOGY OF THE TAX CONTROL IN ALBANIA. Journal of Economics Finance and Accounting, 1(4). https://izlik.org/JA42XK32ZB
AMA
1.Alla M. METHODOLOGY OF THE TAX CONTROL IN ALBANIA. JEFA. 2015;1(4). https://izlik.org/JA42XK32ZB
Chicago
Alla, Mikel. 2015. “METHODOLOGY OF THE TAX CONTROL IN ALBANIA”. Journal of Economics Finance and Accounting 1 (4). https://izlik.org/JA42XK32ZB.
EndNote
Alla M (October 1, 2015) METHODOLOGY OF THE TAX CONTROL IN ALBANIA. Journal of Economics Finance and Accounting 1 4
IEEE
[1]M. Alla, “METHODOLOGY OF THE TAX CONTROL IN ALBANIA”, JEFA, vol. 1, no. 4, Oct. 2015, [Online]. Available: https://izlik.org/JA42XK32ZB
ISNAD
Alla, Mikel. “METHODOLOGY OF THE TAX CONTROL IN ALBANIA”. Journal of Economics Finance and Accounting 1/4 (October 1, 2015). https://izlik.org/JA42XK32ZB.
JAMA
1.Alla M. METHODOLOGY OF THE TAX CONTROL IN ALBANIA. JEFA. 2015;1. Available at https://izlik.org/JA42XK32ZB.
MLA
Alla, Mikel. “METHODOLOGY OF THE TAX CONTROL IN ALBANIA”. Journal of Economics Finance and Accounting, vol. 1, no. 4, Oct. 2015, https://izlik.org/JA42XK32ZB.
Vancouver
1.Mikel Alla. METHODOLOGY OF THE TAX CONTROL IN ALBANIA. JEFA [Internet]. 2015 Oct. 1;1(4). Available from: https://izlik.org/JA42XK32ZB

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