Öz
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 .
Kaynakça
- Law no. 9920 Dated. 19.05.2008 "On Tax Procedures in the RA"
- Instruction of the Ministry of Finance no.24 dated 02.09.2008 "On Tax Procedures in the RA."
- Law no. 7928 dated 27.4.1995 "On Value Added Tax in the RA."
- Instruction of the Ministry of Finance no.17 dated 13.05.2008 "On Value Added Tax in the RA”.
- Law no. 8438 "On Income Tax" dated 28.12.1998.
- Instruction of the Ministry of Finance no. 5 dated 30.01.2006 On Income Tax ".
- Law no. 9228 dated 29.04.2004 "On Accounting and Financial Statements"
- “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”.
- The guidance of tax control of General Tax Directorate in Albania.
Öz
Kaynakça
- Law no. 9920 Dated. 19.05.2008 "On Tax Procedures in the RA"
- Instruction of the Ministry of Finance no.24 dated 02.09.2008 "On Tax Procedures in the RA."
- Law no. 7928 dated 27.4.1995 "On Value Added Tax in the RA."
- Instruction of the Ministry of Finance no.17 dated 13.05.2008 "On Value Added Tax in the RA”.
- Law no. 8438 "On Income Tax" dated 28.12.1998.
- Instruction of the Ministry of Finance no. 5 dated 30.01.2006 On Income Tax ".
- Law no. 9228 dated 29.04.2004 "On Accounting and Financial Statements"
- “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”.
- The guidance of tax control of General Tax Directorate in Albania.
Ayrıntılar
| Bölüm | Articles |
|---|---|
| Yazarlar | |
| Yayımlanma Tarihi | 16 Ekim 2015 |
| Yayımlandığı Sayı | Yıl 2014 Cilt: 1 Sayı: 4 |
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