The challenges of the new digitized fiscal system in Albania.

This paper attempts to give a descriptive analysis and at the same time critics regarding challenges of the new digitized fiscal system in Albania. From January 2021, the country started the first stages of the fiscalization process that will bring reform and modernization of the tax system in Albania. This paper aims to deal with the alienation of the current fiscal system in Albania, to discover which factors will influence the behavior of taxpayers as well as the efficiency of the Tax Administration. Albania applies a relatively simple tax system and low tax burden; however, there are opportunities for improvement in various aspects such as: the distribution of the tax burden, the level of voluntary compliance with tax obligations, tax collection, etc. [ABSTRACT FROM AUTHOR]