The implementation of a new fiscalization platform in Albania: findings from three case studies

The fiscal platform implementation in Albania is a multifaceted process involving institutional, socio-economic, legal, technological and instrumental aspects. The study aims to evaluate the progress of the fiscal platform, analyzing challenges and achievements and suggesting appropriate recommendations. Utilizing the literature review, expert assessment and analysis through case studies of three agribusinesses, we identify prevalent issues hindering business operations due to the fiscal platform. While periodic renewal of the fiscalization certificate is obligatory, we advocate for providing the certificate at the platform's outset. Conducting empirical research on public policy is essential to optimizing the fiscal platform in alignment with the context and EU standards.