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

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