The purpose of the this IFC-ordered Tax Compliance Cost Survey was to evidence the costs incurred by taxpayers in meeting the requirements laid on them by the tax system (including tax legislation, implementing regulations and other tax authorities requirements) over and above the tax dues, as well as to have the taxpayers’ perception on tax authorities and on certain main tax activities like e-filling of taxes, tax evasion, tax inspections, appeals, etc.

 In the framework of this project, about 798 interviews were completed in total with business owners/manager + financial persons all over Albania. Types of businesses involved in this survey were: micro businesses, small businesses, medium size companies and large companies in the following areas: a) Manufacturing, b) Trade, c) Services.

A set of recommendations were developed on each of the project components assessed with the aim to improve the situation. IDRA Duties consisted in: a) Designing of the research instrument, b) recruiting and training interviewers, data entry and cleaning, analysis and report writing.