The Efficiency of Fiscal System from the Albanian Taxpayers' Viewpoint

Abstract
In order to build an efficient fiscal system, it is important to analyse not only the government’s
activity in the design and implementation of fiscal policy and fiscal system administration,
but also how such activity is perceived by taxpayers, as one of key stakeholders of this system.
Fiscal policies implemented by governments over the years are largely focused on the objective of
realizing budget revenues, rather than building an efficient fiscal system that produces consistent
results. This paper addresses the efficiency of the fiscal system, in the perspective of Albanian
taxpayers’ viewpoint, by focusing on three main directions: Fiscal burden. What is the fiscal
burden and a general information on the fiscal burden in Albania compared to the region
countries and the EU, and how the current fiscal burden is perceived by Albanian taxpayers.
Fairness (Justice) of the fiscal system. Deals with horizontal justice and vertical justice, the
principles of well-functioning of a fiscal system and their implementation in Albania, as well
as the perception of Albanian taxpayers on the justice system of the fiscal system. The goods and
public services received by the taxpayer in comparison with their contributions. Good public
governance offers good and low-cost services and with the right standards. It also looks at
how efficient the Albanian governments were in providing public goods and services, and
how the taxpayers perceived the benefits they received compared to their contributions. The
paper concludes with the main conclusions of the functioning of the current fiscal system and
recommendations for improving the system based on the perception of taxpayers.