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Інформація × Реєстраційний номер 2121U002440, Матеріали видань та локальних репозитаріїв Категорія Стаття Назва роботи Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance Автор Дата публікації 01-01-2021 Постачальник інформації Сумський державний університет Першоджерело https://essuir.sumdu.edu.ua/handle/123456789/83826 Видання Sumy State University Опис Tax evasion and tax avoidance are among the most addressed topics in economic literature in recent years, as one of the most discussed issues in different countries. The research’s primary purpose is to present Albanian residents’ and taxpayers’ perceptions regarding tax evasion, tax avoidance, and tax compliance. The leading indicators used in this report, the attitude towards tax evasion and tax avoidance, rely on individual taxpayers’ perceptions and not on factual evidence such as the amount of income hidden from the tax authorities. Several studies have been done in different countries regarding the population’s perception regarding factors affecting evasion. In this paper, we investigated the following logical sequence: in the beginning, we provided an overview of the fiscal system and legislation, informal economy, and fiscal evasion in Albania. Додано в НРАТ 2025-03-24 Закрити