Bora ISAKU

Abstract This study is focused on the level of individual Albanian taxpayers knowledge, exploring how this factor of tax moral affect tax compliance behavior. So, the aim of the paper is to create a profile of tax knowledge and then asses the effect that this factor has stance against tax liability. Paper emphasizes the importance of this topic in the well-functioning of a voluntary tax system. Through econometrical and statical tests, we tried to estimate and measure the presence of tax knowledge as a factor in tax compliance, in Albania. The results of this study can inform policymakers on the extent to wich knowledge are important in a self assessment system and in what ways it can affect compliance. At least, the aim of this analyses is not that to look into the internal psychology of the taxpayers, to evaluate the utility of a new tax information or the importance of this factor compare to others and this might be considered as a limitation for further econometric analyses, wich can be filled by the following studies.
Key words Tax knowledge, tax compliance, sels assessment system, taxpayers
JEL classification D83, E62, B41, C01