Shpresa CELA, Sherif BUNDO

Abstract The fiscal structure of Albania has been emotionally experienced and with high intensity, especially in period of political electoral. Which is the most suitable tax structure for Albania? Are tax structures a result of an analytical study? Is the choice of the tax structure connected to cultural, psychological and social factors of the economy and the country? These are some of the core research questions of this study. Based on recent studies, there is evidence of fiscal clienteles in Balkan countries. Some media have a high positive correlation coefficient with a certain government in their attitude, and an immediate pass to the other side immediately after a political rotation. This is a great handicap when it is the case of transparency of the tax structures. Cultural origin, communism regime experience, and the speed of transition are considered as key factors that influence on tax administration.
Keywords optimal tax structure, risk, public finance, fiscal policy
JEL Classification D81, E62
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