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The reform of the Albanian tax system is a process that began almost three decades ago and continues even today. During this period, this process has been complex and quite difficult since the issues related to taxes, especially those concerning income, have been very delicate and sensitive for Albanian citizens. This paper aims to identify some of the most important problems in the field of income taxation, mainly with the application of new legal changes related to the taxation of income from freelancers and small businesses. For the realisation of this study, a combination of qualitative and quantitative methods was used simultaneously. Statistical analyses, surveys, interviews, and specific case studies have been taken as the basis for formulating the conclusions and specific recommendations of this issue. The results of this study are easily applicable in the procedures for administering the Albanian tax system, contributing to a system that is simple to administer and low-cost, which also reduces the possibility of tax evasion.
Petraj et al. (Sat,) studied this question.