Albania: Technical Assistance Report-Tax Policy Reform Options for the MTRS
IMF Staff Country Reports, February 17, 2022
Source details
- Canonical URL
- Albania: Technical Assistance Report-Tax Policy Reform Options for the MTRS
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Bibliographic details
- Published: February 17, 2022
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9798400203305.002
Objective and context
- 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 there is room for additional revenues as well as improvement in the composition of tax revenues.
Main finding and revenue target
- The report presents options for tax policy reform to raise at least an additional 1.34 percent of GDP in revenues over five years.
- Reforms aim to improve the quality and efficiency of the tax system and enable the mobilization of further domestic revenues.
Policy reform themes and options (as presented)
- Tax policy reforms designed to increase revenues by at least 1.34 percent of GDP over five years.
- Measures to improve the composition of tax revenues and the efficiency of the tax system.
- Supportive tax administration reforms to accompany policy changes.
Subject areas covered
- Corporate income tax
- Personal income tax
- Value-added tax (VAT)
- Social security contributions
- Revenue administration
- Monetary policy (contextual)
- Taxes (general)
Content in this bundle
- 1albea2022001