The Challenges of Small Medium Enterprise in the Implementation of the New Fiscal Package in the City of Vlora

Brisejda Zenuni (Ramaj)
Education

Abstract

Fiscalization is the best form of reducing informality in Albanian economy. The actual economic situation in our country according to the literature review and the implementation of a new fiscal package (fiscalization) in front of economic hardship, infrastructural and social difficulties faced by businesses. In this paper we focus on the problems and the difficulties faced by businesses (Small and Medium Enterprise) in the region of Vlora during the fiscalization and implementation of the new fiscal package. Problems such as liquidity, financial problems, lack of knowledge, equipment and use of computer equipment necessary to implement the new fiscal package will be the main aim in this paper. Another problem is how prepared are SME in the implementation of the new package, how prepared are the operational staff like accountant and financial assistant, what training and professional training do they have regarding the correct implementation of the new fiscal package. In this paper are identified these problems by concluding in concrete recommendations regarding the effective implementation of fiscalization by entities. In order to analyze the process of processing and reporting information on the readiness of businesses in the implementation of the new fiscal package, a survey was conducted in the economic units that operate in the city of Vlora. It was not possible to extend to a wider area due to pandemic situation in which it finds itself, trying to draw a valid and realistic conclusion for the businesses SME in Vlora. This survey is in the form of a questionnaire. Hypotheses will be developed about the variables under consideration. To test our hypotheses in this study was used a quantitative research method.


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