The impact of the Tax Administration in the financial analysis of the economic operators

• Author: Elsia Gjika
• Position: Regional Tax Directorate, Elbasan
• Pages: 155-160

European Journal of Economics, Law and Social Sciences

IIPCCL Publishing, Graz-Austria

Vol. 3 No. 1

January, 2019

ISSN 2519-1284

Acces online at www.iipccl.org

155

The impact of the Tax Administration in the fi nancial analysis of the econom-

ic operators

PhD. (C.) Elsia Gjika

Regional Tax Directorate, Elbasan

Abstract

The Tax Administration, as a modern and e cacious public body which serves the society and

guarantees a high level of transparency and modernisation of services, thus becoming the main

source of revenue of the Albanian state, has the mission to provide encouragement in order to

achieve the highest level of compliance and voluntary tax compliance, and to guarantee a high

level of public trust towards the integrity and e cacy of the Tax Administration. In its mission,

the Tax Administration administers the collection of taxes and social insurance contributions,

urging for voluntary compliance and requesting from everybody to understand and comply

with legal obligations. The Tax Administration has the task to ensure rigorous implementation

of the Tax Legislation, defi ne and ensure comprehension and reasonable implementation of

these laws, the Law “On the Tax Procedures in the Republic of Albania”, specifi c tax laws and

relevant sub-legal acts, and treat all taxpayers equally and impartially.

Key words: Tax Administration, voluntary compliance, tax legislation.

Abstract

The Tax Administration is the major source of income for the Albanian state. Its

mission is to encourage and to achieve the highest degree of voluntary compliance

and enforcement of tax obligations as well as to guarantee a high degree of public

confi dence through its integrity and e ciency. The Central Tax Administration

administers the collection of taxes and social insurance contributions, encourages

voluntary compliance and requests that legal obligations are met. Tax Administration

has a duty to ensure the right implementation of tax legislation, to determine and

ensure the meaningful and reasonable implementation of the provisions of these

laws for the purpose of the Law "On Tax Procedures in the Republic of Albania",

as well as specifi c tax laws and relevant sub-legal provisions, treating all taxpayers

equally and impartially.

1. Strategic objectives of the Tax Administration

The Tax Administration aims to achieve the following strategic objectives through its

activity:

• Financing of social policies and sustainable development in the social and

economic life of the country;

• Appropriate conditions for citizens and businesses so that they understand their

legal obligations and meet them easily and at minimum costs;

• Preserve the economic stability of the country and of the citizens by identifying

taxpayers who do not pay their dues and exercise the full force of the law on them.

The objectives and the measures for the accomplishment of the mission of the Central