Evaluating Tax Morale in Albania

Karma Emiljan


Tax compliance has been extensively researched and yet, the question of why people pay taxes remains only partially answered. Tax non-compliance continues to represent a core issue for many governments around the world (even in the most virtuous countries).
Why don't people pay taxes? Why is there a strong informality in the Albanian labor market? Are there other reasons beyond those indicated by the main neoclassical theory?
Faced with these questions and the recognized difficulties considering neoclassical theory, many researchers have demonstrated (through empirical studies) that there is an intrinsic and individual motivation to pay taxes - recognized as a "TAX MORALE" - which differs from one person to another and from one country to another.
This study attempts to identify some factors that impact intrinsic motivation by studying "TAX MORALE" over time and considering demographic, social, cultural, and geographical aspects in the Albanian context.

Parole chiave

tax morale; tax compliance; impact factors; ethical tax compliance;Albania

Full Text


DOI: https://doi.org/10.15162/2612-6583/1465


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E-ISSN: 2612-6583
Codice ANCE: E251746