Reformation of Tax Procedures along the European Integration Process

Approximation of the Albanian legislation with the acquis communautaire is accompanied by deep reforms and, consequently, by reforms of relations accompanying the relevant laws. In this context, one of the European Union recommendations for the Albanian government was the country’s tax reform. This reform was accompanied by the abrogation of Law no 8560, of 22 December 1999 “On Tax Procedures in the Republic of Albania” and the approval of the new Law No. 9920, of 19 May 2008 “On Tax Procedures in the Republic of Albania”. The purpose of this Law is to reduce informal economy and to improve the business climate in the country. By analyzing the legal amendments in this tax domain, we shall see reformation of tax procedures, evolution and the tax appeal process in Albania. By way of providing details on main issues, we shall focus on the benefits the changed tax procedures have yielded to the taxpayer and to the protection the law provides to the taxpayers against the illegal tax administration actions. Amongst the issues treated in this article is also the impact of such procedures in the fight against fiscal evasion.