Implications of Tax Morale in Tax Compliance Behavior: Albania's Case

AuthorNertila Çika - Sotiraq Dhamo - Fiona Balla
PositionFaculty of Economics, University of Tirana, Albania
Vol. 3 No. 3
January, 2018
Balkan Journal of Interdisciplinary Research
IIPCCL Publishing, Graz-Austria
ISSN 2410-759X
Acces online at
Implications of Tax Morale in Tax Compliance Behavior: Albania’s Case
MSc. PhD (C.) Nertila Çika
Faculty of Economics, University of Tirana, Albania
Prof.Dr. Sotiraq Dhamo
Faculty of Economics, University of Tirana, Albania
Fiona Balla
Faculty of Economics, University of Tirana, Albania
Recent research has tried to prove whether social norms, psychographic elements and aitudes
have measurable eects on nancial behavior. One of the areas where these elements’ inuence
is particularly relevant is tax compliance. The main factor to be considered as important in
compliance behavior is tax morale, or the intrinsic motivation to pay taxes.
The present paper focuses on the implications of tax morale in tax compliance
behavior in Albania. During the analysis we have tried to give the answers of two main
questions. Which are the inuential factors on tax morale of the Albanian taxpayers?
And secondly, how does tax morale impact on tax compliance behavior in Albania?
The purpose of this paper is to estimate the inuence of internal and external factors on tax
morale and then to analyze their eect on tax compliance behavior.
The conclusions of this paper are based on literature review and data analysis gathered from
questionnaires to estimate the implications of those factors considered as relevant to tax
morale. There is an evident connection between these factors and tax compliance behavior.
As a consequence this paper is relevant to Albanian taxpayers’ aitude and further research
studies are recommended to be made.
Key words: tax morale, tax compliance behavior, tax evasion, fairness of the system.
JEL classication: H26, H73, M42
Since the theoretical work of Allingham and Sandmo (1972), tax compliance literature
has been widely deepened and the phenomenon of tax morale has gained major
aention regarding tax compliance.
Studying taxes is not a novel in economy, on the contrary, it is considered as one
of the core issues to provide sustainable growth, development and eective macro
economical policies. Under this point of view, having had dierent forms of taxes
or to be more precise, dierent obligations to pay to the government for more than
8000 years, everything that can be said about taxes must be already covered. Well
apparently this is not the case. In the course of history the obligation to pay taxes
has been transformed into various forms, bringing along many implications. These
implications have been mostly related to political and economical factors, then to
institutional ones.

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