Specifics of Tax Control in Albania

Abstract: The mission of the tax administration in Albania is to encourage and achieve the highest level of implementation and voluntary compliance of tax obligations, and to ensure the highest degree of public trust to the integrity and efficiency of the tax administration. The implementation of tax legislation can not be achieved without awareness and education of taxpayers and the public for the voluntary fulfillment of tax obligations, and such a thing can not be achieved without an efficient tax audit. Balancing the tax administration resources through education and service to the taxpayer on the one hand, an efficient control and coercive measures on the other hand, is a key factor for increasing the level of voluntary fulfillment of tax obligations and effective enforcement of tax legislation. This study is based on tax legislation of the RA and tends to show the specifics of tax control in Albania. At the end of this paper, I will give my conclusions of the issue