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Title Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance
Authors Salé, MJ.
Muharremi, O.
Hoxhaj, M.
ORCID
Keywords фактори
факторы
factors
ухилення від сплати податків
уклонение от уплаты налогов
fiscal evasion
реформа
reform
налогоплательщики
taxpayers
платники податків
дотримання податків
соблюдение налогового законодательства
tax compliance
Type Article
Date of Issue 2021
URI https://essuir.sumdu.edu.ua/handle/123456789/83826
Publisher Sumy State University
License Creative Commons Attribution 4.0 International License
Citation Salé, M.J., Muharremi, O., Hoxhaj, M. (2021). Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance. Business Ethics and Leadership, 5(1), 66-80. https://doi.org/10.21272/bel.5(1).66-80.2021
Abstract 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.
Appears in Collections: Business Ethics and Leadership (BEL)

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