Policies in the Fight against Fiscal Evasion in Albania


  • Henris Balliu LL. M. Pedagogue at Faculty of Justice, University of Tirana, Albania




fiscal evasion, informality, instrument, prevention, strategy


The transition process in Albania has revealed numerous problems uniformly spread having versatile impact. Such referring point is quality and effectiveness of fiscal policy in order to establish a sustainable connection among its goals and instruments being used. As a country that operates under conditions of market economy, Albania deems it necessary to increase the level of revenues in order to stabilize problems of economic balance and balance of payments. The analyses have shown that authority of fiscal policy has played primary role in the economic progress of the country. For that purpose, the behavior of contributors and their opportunity for evasion is taken into account as an important factor in the drafting of fiscal policies. The large business and VIP business conceal revenues; manipulate balances and the number of employees. Therefore they avoid tax liabilities. Roughly 45 percent of economy in the country is informal, an informal market, an informal business and so on. Even nowadays, when a series of measures and amendments to the law have taken place, we still remain inside the transition train toward the station of a country with European standards. That is why the goal of this work is to analyze the offense of fiscal evasion and evasion of tax liabilities, the instruments in the prevention of this offense and the bodies rendering assistance in the fight against fiscal evasion. Arising questions are as following: What is the meaning of fiscal evasion?; What are the forms of fiscal evasion?; What are the established structures in the fight against tax informality?; What are the strategies used in the fight against fiscal evasion?; What are the solutions that can be offered?




How to Cite

Balliu, H. (2018). Policies in the Fight against Fiscal Evasion in Albania. European Journal of Interdisciplinary Studies, 4(3), 7–13. https://doi.org/10.26417/ejis.v4i3.p7-13