Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance

Tax evasion and tax avoidance are among the most addressed topics in economic literature recent years, as one of discussed issues different countries. The research’s primary purpose is to present Albanian residents’ taxpayers’ perceptions regarding evasion, avoidance, compliance. leading indicators used this report, attitude towards rely on individual not factual evidence such amount income hidden from authorities. Several studies have been done countries population’s perception factors affecting evasion. In paper, we investigated following logical sequence: beginning, provided an overview fiscal system legislation, informal economy, Albania. This analysis data was taken reports national international organizations. After this, analyzed obtained a survey issued 387 taxpayer individuals Our objective identify, using empirical analysis, that influence individual’s ethical statistical analyses carried out paper were factor ordinal logistic linear regression JMP software. Based research, concluded government policies positively correlate with behavior Among other determinants influencing evaluated higher rates essential element. results research can be helpful for governments policymakers’ institutions.