Tobacco Tax Evasion and Its Determinants in Albania (2021)

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.