Albania: Technical Assistance Report—Medium-Term Revenue Strategy: Revenue Administration Reform Options
IMF Staff Country Reports, May 19, 2022
Source details
- Canonical URL
- Albania: Technical Assistance Report—Medium-Term Revenue Strategy: Revenue Administration Reform Options
Other formats
Bibliographic details
- Published: May 19, 2022
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9798400209710.002
Background and rationale
- Albania is formulating a Medium-Term Revenue Strategy (MTRS) with IMF support.
- The decision to develop an MTRS was taken because:
- revenue has been persistently falling short of budget projections;
- revenue continues to lag behind regional peers in tax to Gross Domestic Product (GDP) ratios;
- the Government assesses that an increase of revenue of 2.2 – 3.0 percent of GDP will be required to finance its additional spending needs over the next five years.
Main focus and thematic coverage
- Subject areas covered:
- International organization
- Medium term revenue strategy
- Monetary policy
- Revenue administration
- Revenue performance assessment
- Tax administration core functions
- Taxes
- Training and development in revenue administration
- Value-added tax
- Keywords and thematic tags include:
- B. MTRS context
- Eastern Europe
- FAD mission
- Global
- I. MTRS gap analysis
- IMF's Fiscal Affairs Department
- increase tax certainty
- Medium term revenue strategy
- MTRS approach
- MTRS development
- MTRS governance arrangement
- Tax administration core functions
- Training and development in revenue administration
- Value-added tax
Key findings and problem statement
- Persistent underperformance of revenues relative to budget projections.
- Tax-to-GDP ratios are lower than regional peers.
- Financing gap over the next five years estimated by the Government: an increase of revenue of 2.2 – 3.0 percent of GDP is required.
Report deliverables and format
- Document type: IMF Staff Country Report.
- Pages: 70
- Volume: 2022
- Issue: 143
- Series: Country Report No. 2022/143
- DOI: https://doi.org/10.5089/9798400209710.002
- Stock No: 1ALBEA2022003
- ISBN: 9798400209710
- ISSN: 1934-7685
International Monetary Fund. Fiscal Affairs Dept. "Albania: Technical Assistance Report-Medium-Term Revenue Strategy: Revenue Administration Reform Options", IMF Staff Country Reports 2022, 143 (2022).
Content in this bundle
- 1albea2022003