Small and Medium-Sized Enterprises in the Process of Fiscalisation:  Case Study the City of Durres

Elfrida  Taraku; Shkëlqim  Fortuzi

doi:10.36941/jesr-2024-0107

Authors

Elfrida Taraku PhD Candidate, Department of Finance and Accounting, Faculty of Business, University “Aleksander Moisiu”, Durres, Albania
Shkëlqim Fortuzi Prof. Dr., Department of Finance and Accounting, Faculty of Business, University “Aleksander Moisiu”, Durres, Albania

DOI:

https://doi.org/10.36941/jesr-2024-0107

Keywords:

Small and medium enterprises (SMEs), fiscalization, fiscal evasion

Abstract

This paper aims to assess the impact of fiscalization on reducing fiscal evasion in small and medium-sized enterprises (SMEs). SMEs play a crucial role in economic development, particularly in developing countries, contributing significantly to GDP. However, they are vulnerable to external economic factors and regulatory changes. Fiscalization is viewed as a strategy to combat fiscal evasion and promote formalization in the economy. Despite Albania's status as a developing economy with structural and legal deficiencies, fiscalization offers potential benefits. This study focuses on analyzing the significance of SMEs in the economy, their involvement in fiscal evasion, and the transition to fiscalization. Through a questionnaire distributed to SMEs in Durres, we aim to understand their perspectives on the implementation of fiscalization, the challenges they face, and the government support available.

Received: 12 March 2024 / Accepted: 28 June 2024 / Published: 5 July 2024