Digital innovation in public policies: determinants of the acceptability of e-fiscalisation in agribusiness
DOI:
https://doi.org/10.51599/are.2025.11.02.09Keywords:
public policies, e-fiscalisation, tax administration, agriculture, fiscal innovation.Abstract
Purpose. The study identifies factors influencing the acceptance of e-fiscalisation in Albania’s agribusiness, providing information for policymakers and stakeholders to improve the implementation of digital taxation and increase the efficiency of the system.
Methodology / approach. The methodology includes a comprehensive literature review and an empirical analysis based on surveys conducted among agribusiness operators in Albania. The survey measures the impact of institutional, individual, logistical, and behavioural factors on e-fiscalisation acceptance. Data collected are analysed using statistical methods, including regression analysis, to test the formulated hypotheses and derive meaningful conclusions about e-fiscalisation acceptance.
Results. Innovations and new technologies have significantly transformed Albania’s tax system, particularly through the rapid implementation of e-fiscalisation. The process has improved the performance of tax administration and institutions, enhanced the agribusiness climate, and strengthened trust within the financial landscape. E-fiscalisation has contributed to greater transparency, accountability, and governance, ultimately fostering a more equitable taxation process. The holistic quantitative-qualitative investigation fills the research gap by highlighting innovations that restore trust and increase the potential for fairer tax practices. The results reveal significant relationships between tax administration performance, operators’ skills, IT service quality, logistical infrastructure, and trust with the acceptance of e-fiscalisation among agribusiness operators, and this is essential for the attitude towards the reform and possible beliefs about similar innovations in the future.
Originality / scientific novelty. The originality of the study lies in its specific focus on the agribusiness in Albania, an area that has not been previously researched in the context of e-fiscalisation acceptance. By integrating institutional, individual, technical, and behavioural factors, the research comprehensively explains the determinants of e-fiscalisation acceptance, contributing theoretically and practically with findings and new knowledge to the existing literature and practices in digitisation reforms in public regulatory policies and adjustments in the agribusiness ecosystem.
Practical value / implications. The findings provide actionable insights into enhancing e-fiscalisation adoption through improved tax administration, operator skills, IT service quality, logistical infrastructure, and trust. These insights can guide the development of targeted strategies and policies to facilitate the broader and more effective implementation of e-fiscalisation in the agribusiness, ultimately improving efficiency and transparency.
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