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

International Monetary Fund

No 2022/052, IMF Staff Country Reports from International Monetary Fund

Abstract: 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.

Keywords: IMF resident representative office; Reform proposal; IMF's Fiscal Affairs Department; c-efficiency ratio; VAT revenue; value-added tax; Value-added tax; Personal income tax; Corporate income tax; Social security contributions; Central and Eastern Europe; Europe (search for similar items in EconPapers)
Pages: 57
Date: 2022-02-17
New Economics Papers: this item is included in nep-acc
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