Tax compliance of High Net Worth Individuals, comparative case of Albania

Abstract: Tax compliance, mostly for High Net Worth Individuals (HNWIs) taxpayers, remains an open challenger for Tax Administration and policy makers. There are evidences that HNWIs are less Tax compliant than average taxpayers. The conceptual framework of Prichard et al. (2019) and Dom et al. (2022), throughout a va-ster and recent literature review, under Political Economy Assessment insights, provide a de-tailed and conclusive set of toolkits of how to conduct tax compliance reforms in terms of “Fiscal contact”. The combination of key elements as enforcement, facilitation, and trust, should be considered as complementary in reforms design and implementation. Albania is part of Western Balkan Countries (WBC). Such group generally shows higher le-vel of informality and tax evasion, however the different policy tax behavior of them. They are involved in integration negotiation process with EU. As such they should engage their efforts in fiscal performance and taxpayer liability. Government of Albania (GA) have undertaken fiscal reforms during 2015-2022, however the effects are slow and, in some cases, deviated. Comparative analyses of Albania with other WBC, and other individual country patterns are included in order to understand and provi-des concert conclusion and suggestions for policy makers.