Tobacco Tax Evasion and Its Determinants in Albania (2021)
This analysis is based on data from the regional Survey on Tobacco Consumption in Southeastern European (STC-SEE) countries conducted in 2019 and presents results for Albania.
The aim of this study is to provide a set of policy recommendations to Albanian policy makers to strengthen and improve the effectiveness of tobacco control policies, with a particular focus on fiscal policies.
The focus of this report is to explore tax evasion and avoidance and the factors affecting them (including both tax and non-tax factors).
Tobacco Tax Evasion and Its Determinants in Albania (2021) - download here.