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Forced Tax Collection: Bank Accounts` Blockage and Its Impact on Taxpayers` Fiscal Behaviour in Albania

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  • Avenir Lleshanaku

Abstract

One of the big reforms in Albania regarding Tax issues was the abrogation of Law no. 8560, of 22 December 22, 1999 “For Tax Procedure in the Republic of Albania'' and the approval of new Law no. 9920, of May 19, 2008 with the same name and the Instruction no.24, date 02.09.2008 on “Tax Procedure in the Republic of Albania'' which both have the purpose to reduce informal economy and to improve the business climate in the country. By way of providing details on some issues, we will focus on the part of how this law determines the procedure of constringent precautions for a forced tax collection and mainly that of taxpayers` bank accounts blockage. The paper aims to shed light on if this procedure of constringent precautions help the purpose of this Law to reduce informal economy and to improve the business climate in the country or not. As a methodology we are going to give the evaluation of Albanian application of the above mentioned Law and Instruction, being in incompliance with other parts of regulations and blocking orders themselves.

Suggested Citation

  • Avenir Lleshanaku, 2014. "Forced Tax Collection: Bank Accounts` Blockage and Its Impact on Taxpayers` Fiscal Behaviour in Albania," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 3, June.
    • Handle: RePEc:bjz:ajisjr:768
    DOI: 10.5901/ajis.2014.v3n3p310
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    1. Budina, Nina & van Wijnbergen, Sweder, 1997. "Fiscal Policies in Eastern Europe," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 13(2), pages 47-64, Summer.
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