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using fiscal audit data to estimate non-observed economy in albania

Summary of issues. Administrative sources to be used for estimation of various types of NOETax

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using fiscal audit data to estimate non-observed economy in albania

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    1. Using fiscal audit data to estimateNon-observed economy in Albania

    3. Administrative sources to be used for estimation of various types of NOE Tax administration National service of labour inspection Police department NGO -s

    4. Tax- system composed by: value added tax income tax profit tax excise tax taxes on small business national taxes The structure of incomes from tax-system in %: 31 12 25 10 6 17

    5. Assessment of tax-audit data The auditing process biases since in the starting point due to : high subjectivity in the selection of companies human interactions(business and tax-inspectors) The size of unpaid tax obligation from the companies , about 10% of total income from taxes Assessment ,by number and size of enterprises Assessment by type of taxes

    6. Assessment ,by number and size of companies

    7. Assessment ,by number and size of companies (cont..) Missing of identification data (identification number, code of activity, number of employees) Data reported as total value , in district level The breakdown of data is available only by types of taxes The information is maintained in manual form

    8. Assessment by type of taxes For analyses,only ( VAT+ profit tax) ,have been taken into consideration. Total payment (as a result of auditing process)is composed by : (1)uncovered taxes, (2)fees and (3) interests 75% of total unpaid taxes, reflect profit tax, the rest represent unpaid VAT 30% of total payment , reflects fees

    9. Assessment by type of taxes(count's) Detailed analyses by types of taxes,gives a different picture in the structure of the payment(hidden sales, fines and interests) VAT- 52% composed by fines and interests PT- 20% reflects fines Difficult to use the auditing data for re-evaluation of sales, turnover ,production and value added especially in case when companies evade profit-tax.

    10. Remarks The current data can be used only in the total level Identification data are completely missing The information is kept in manual form and the lack of electronic database ,limits the use of basic data. Further more, the current situation of the information do not create space to introduce standards and classifications High subjectivity in the process and auditing data are biased due to the lack of proper methodology

    11. Future work Statistical agencies through the new statistical law, have more responsibilities in the improvement of administrative data MOU as sustainable tool to ensure improvement and transmission of requested data from Tax administration to INSTAT. This document has been signed and data transmission will start from January 2006

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