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
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