IMF Staff Country Reports

Albania: Technical Assistance Report-Tax Policy Reform Options for the MTRS

February 17, 2022

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Albania: Technical Assistance Report-Tax Policy Reform Options for the MTRS, (USA: International Monetary Fund, 2022) accessed November 15, 2024

Summary

Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2–3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest that there is room for additional revenues as well as improvement in the composition of tax revenues. This report presents options for tax policy reform to raise at least an additional 1.34 percent of GDP in revenues over five years and to improve the quality and efficiency of the tax system, that will enable the mobilization of further domestic revenues.

Subject: Corporate income tax, International organization, Monetary policy, Personal income tax, Revenue administration, Social security contributions, Taxes, Value-added tax

Keywords: C-efficiency ratio, Central and Eastern Europe, Corporate income tax, Europe, IMF resident representative office, IMF's Fiscal Affairs Department, Personal income tax, Reform proposal, Social security contributions, Value-added tax, Value-added tax, VAT revenue

Publication Details

  • Pages:

    57

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Country Report No. 2022/052

  • Stock No:

    1ALBEA2022001

  • ISBN:

    9798400203305

  • ISSN:

    1934-7685