LANDSCAPE: THE IMPETUS NEEDED FOR A FAIRER TAX SYSTEM AND FAIRER USE OF TAXES
LANDSCAPE: THE IMPETUS NEEDED FOR A FAIRER TAX SYSTEM AND FAIRER USE OF TAXES
Author(s): Denisa Cani, Rezear Kolaj, Ekaterina Arabska, Petar BorisovSubject(s): Politics / Political Sciences, Politics, Economy, National Economy, Governance, Public Administration, Government/Political systems, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: public policy; e–fiscalization; fair taxation; fair use of taxes development; agglomeration; direction; model; survey; study
Summary/Abstract: Innovation, new technologies and techniques have transformed the economy and especially the tax landscape. The rapid process of e–fiscalization in Albania has influenced the improvement of the performance of the tax administration and institutions, the business climate and trust. The paper aims to explore the impact of e–fiscalization toward a fairer tax system, illustrating with a case study from Albania. The study provides an insight into the multi–dimensional impact of innovation and e–fiscalization on the economy, with a focus on the financial ecosystem, organizations and key actors in society. The qualitative investigation used supports the influence of fiscal innovation and new practices for increasing transparency and restoring trust, creating a new institutional and governance potential for both fairer taxation and fairer use of taxes.
Journal: Journal of Management Sciences and Applications (JOMSA)
- Issue Year: 3/2024
- Issue No: 1
- Page Range: 98-108
- Page Count: 11
- Language: English
