## 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](https://www.imf.org/en/publications/cr/issues/2022/05/19/albania-technical-assistance-report-medium-term-revenue-strategy-revenue-administration-518069)

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## Bibliographic details
- Published: May 19, 2022
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9798400209710.002

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### 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).*

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_Source: https://www.imf.org/en/publications/cr/issues/2022/05/19/albania-technical-assistance-report-medium-term-revenue-strategy-revenue-administration-518069_