Albania: Technical Assistance Report—Revenue Administration: Supporting the Delivery of the Reform Agenda

IMF Staff Country Reports, April 2, 2019

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The report discusses several tax administration issues and provides high-level recommendations for the reform agenda.
The General Directorate of Taxes (GDT) continues to make good progress in modernizing its administration of the taxation system.
The GDT’s increased use of electronic services and telephone contact centers reduces the need for face-to-face contact with taxpayers.
There are positive developments in the audit function; however, further capacity building is necessary.
A new comprehensive desk audit manual has been developed to:
- standardize operations, and
- provide more appropriate case allocation based on auditor experience and skills.

Accelerate a program to consolidate some core functions into fewer regional locations, beginning with the arrears collection function.
Expand GDT access to a broader range of third-party information to support compliance and verification.
Develop data-warehouse facilities to manage risk assessment with automated analytical tools.

Continue and expand electronic services and telephone contact centers to reduce face-to-face contact demands on taxpayers and GDT staff.
Enhance taxpayer profiling and risk management capabilities using improved information flows and analytical tools.

Build further capacity in the audit function despite recent positive developments.
Implement and operationalize the comprehensive desk audit manual to improve standardization and case allocation according to auditor experience and skills.
Strengthen automated risk assessment tools, supported by data-warehouse and third-party information access.

Subject areas addressed: Auditing; Dispute resolution; Large taxpayer office; Public financial management (PFM); Revenue administration; Tax administration core functions; Tax refunds.
Keywords: appeal function; Auditing; core revenue administration function; CR; Dispute resolution; GDT manager; GDT staff; information system; ISCR; Large taxpayer office; NBC protocol; organization structure; refund claim; risk management; tax administration; Tax administration core functions; taxpayer profiling; taxpayer service; value-added tax; VAT refund.