Digital Transformation and Financial Education in Albania: Toward a Smarter Fiscal System

Abstract

In the last decade, the Republic of Albania has taken significant steps toward modernizing its tax administration through digitalization processes and efforts to enhance fiscal education among citizens. The purpose of this article is to analyze how the integration of technology and the development of fiscal literacy, as both a policy priority and a pedagogical tool for civic formation, contribute to building a more efficient, transparent, and informality-reducing tax administration.
The study explores the legal framework governing tax digitalization, the role of electronic platforms such as e-Filing and e-Albania, and the implementation of tax awareness and education initiatives. A mixed-methods approach is employed, combining document analysis, comparative assessment with international best practices, and statistical data review from the General Directorate of Taxes.
Findings reveal that while substantial progress has been achieved, persistent challenges remain particularly in embedding fiscal education within formal and informal learning contexts and overcoming technological barriers faced by small taxpayers. The article concludes by emphasizing the need to institutionalize fiscal education as a long-term social and educational investment, fostering a culture of voluntary compliance, digital inclusion, and civic responsibility.

Received: 01 September 2025 / Accepted: 20 October 2025 / Published: 05 November 2025