NEW INNOVATIVE FINANCIAL PRACTICES AND AGRIBUSINESS: THE INFLUENCE OF AGRI–OPERATOR’S SKILLS ON THEIR ATTITUDE TOWARDS E–FISCALIZATION

The digitization of the economy has broadened the debate on public policies and growth, in the context of new dynamics related to employment, demographics, climate and implications for sustainability and businesses. The spread and effects of new innovative practices pose multifaceted challenges, especially for the agribusiness system. The effects of the progress of financial innovation are related to operators' skills for adapting to new abilities, which affect their attitude towards e–fiscalization. The purpose of the paper is to analyze the influence of agri–operator skills, measured according to experience and education on their attitude towards e–fiscalization in Albania. The results of the regression model used show the influence of the measured factors on the attitude of the operators towards e–fiscalization, suggesting more professional practices and training for energizing the skills and mindsets of agro–operators.