Conclusions effectiveness of electronic declaration based on the questionnaire and interview data, we can say that the electronic declaration of tax returns affects tax administration effectiveness. Electronic tax services play an essential role in modernizing and simplifying tax administration in Albania, ensuring fair and impartial treatment of all taxpayers and increasing transparency and efficiency.

Data from the GDT and DRT Vlora show that access to electronic tax services and their use has increased steadily since the launch of this service until today. I met Electronic declarations have many advantages where the most important can be mentioned:
a) prevention of tax evasion by directly affecting tax revenues,

b) saving time, avoiding contacts with the tax administration,

c) can be done at any time of the day,

d) there is certainty and reduction of errors.

Some businesses have outdated information technology infrastructure and use Internet search programs such as Mozilla Firefox or Google Chrome, which have trouble accessing the GDT website and performing the electronic declaration procedure taxes.

Problems related to electronic declarations are:
a) GDT servers are sometimes overloaded and do not allow taxpayers to perform the electronic declaration procedure on time.

b) The electronic declaration system does not allow businesses to make changes to their tax returns.

c) Some places still can not view their tax liabilities status online, the so-called Tax Liabilities File.

d) The 5th date of the purchase and sale book declaration is early for businesses with many transactions.

Arguments against electronic declaration relate to the cost and knowledge of making tax returns as training is needed. Electronic representation, compared to the manual system, is much more effective as the possibility of error is minimal, and the performance of electronic order in different countries is quite good.

In a report on SMEs for 2012, the tax administration is assessed as an excellent example for Albania. Electronic tax services aim to strengthen the rule of law, increase transparency, and improve taxpayers’ services.
. The electronic declaration has avoided many bureaucratic procedures in the tax administration for taxpayers and employees during the control of tax returns by reducing the unnecessary time for submission and management of tax returns.

Most small businesses do not have the internet and make electronic statements online or at home. Therefore, most of them did not make electronic statements voluntarily during 2012 and did not trust the documents submitted online. Most businesses think that electronic filing is beneficial despite the problems and complaints that companies have had.

Despite the increase of electronic declarations, it should not be forgotten that their success depends a lot on those who apply and receive data from these declarations, i.e., on the tax administration’s professional ability.