The Impact of Integrated Tax Accounting Systems on the Operational Efficiency of Businesses - Statistical Analysis of Smes in Albania
Almina Doko (Manoku) University of Tirana
Abstract
This paper explores the impact of integrated tax accounting systems on operational efficiency within small and medium-sized enterprises. (SMEs) in Albania. The main purpose of this study is to assess how the implementation of advanced tax accounting technologies affects operational efficiency and to identify challenges and opportunities related to their use. The research is guided by two essential hypotheses: H0, which posits that the use of integrated tax accounting systems does not significantly affect operational efficiency, and H1, which argues that such systems have a significant positive effect on operational efficiency.
The study uses a mixed methods approach, combining quantitative and qualitative data to provide a comprehensive analysis. Data were collected through a structured survey administered to a sample of businesses that use integrated tax accounting systems.
The findings show a significant positive correlation between the use of integrated tax accounting systems and improvements in operational efficiency. The study confirms the first half, suggesting that businesses that adopt these systems experience increased efficiency in their tax processes and overall operations. However, challenges related to system implementation were also identified, such as the need for specialized training and technical support.
Based on these findings, recommendations are made for businesses and policy makers to increase the effectiveness of tax accounting systems, including investing in staff training, improving technological infrastructure and creating strong support mechanisms.