Affiliation:
1. Meehan School of Business, Stonehill College
2. Albanian Customs Administration
Abstract
Many governments worldwide are concerned about tax evasion and avoidance, which has been studied extensively over the years. The primary goal of this research is to convey Albanian citizens’ and taxpayers’ perspectives on tax evasion, avoidance, and compliance. Several studies are being conducted worldwide to assess the public’s perception of demographic factors influencing tax evasion and avoidance. The principal indicators used in this paper, such as the attitude toward tax evasion and tax avoidance, are based on individual taxpayer perceptions rather than real evidence. This issue is particularly acute in many developing and developed economies, including Albania. Tax evasion erodes the government’s ability to raise revenue impartially and cost-effectively. Tax evasion creates inequality among citizens/taxpayers and economic difficulties for the country. Because of the lower revenue generated by tax evasion, the state coffers cannot provide public services such as health, transportation, and justice that are tailored to the needs of taxpayers and the contributor’s rights. However, current research into the factors influencing tax evasion and avoidance in Albania is still limited. We analyzed data from a survey sent to 387 individual taxpayers in Albania to achieve our goals. We discovered relationships between socio-demographic factors and their impact on an individual’s ethical perception of tax avoidance and evasion using empirical analysis. For the statistical analyses in this paper, we used Fisher’s Exact Test on count matrices using R studio and JMP statistical software. Based on our empirical findings, we concluded that gender, marital status, level of education, and residential area all impact tax compliance and ethics. While there is a statistically significant relationship between employment status and influence on tax evasion and avoidance, insufficient evidence demonstrates a trend. No statistically substantial dependence was found for the age determinant. The study’s findings may be helpful to researchers, policymakers’ institutions, and practitioners.
Reference63 articles.
1. Abdu, M., Jibir, J., & Muhammad, T. (2021). Analysis of Tax Compliance in Sub-Saharan Africa: Evidence from Firm-Level Study. Econometric Research in Finance, 5(2), 119-142. [Google Scholar] [CrossRef]
2. Amponsah, S., Adu, K.O. (2017). Socio-demographics of tax stamp compliance in Upper Denkyira East Municipal and Upper Denkyira West District in Ghana. International Journal of Law and Management, 59(6), 1315-1330. [Google Scholar] [CrossRef]
3. Andoni, M., Osmani M., & Kambo, A. (2017). Assessing Determinants of Tax Evasion in Albania-A Multinomial Econometric Approach. European Journal of Business, Economics and Accountancy, 5(3), 9-21. [Google Scholar] [CrossRef]
4. Aregbesola, O.D., Owosekun, A.O., Salawu, R.O. (2020). Marital Status and Educational Background as Determinants of Tax Compliance in Nigeria. International Journal of Research and Innovation in Social Science, IV(VIII), 777-783. Available at: [Link]
5. Asante, S. & Seidu, S.B. (2011). Tax compliance among Self Employed in Ghana: Do Demographic Characteristics Matter? International Business and Management, 3(1), 86-91. [Google Scholar] [CrossRef]
Cited by
5 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献