THE EFFECTS OF FINANCIAL INNOVATION IN THE AGRIBUSINESS LANDSCAPE: ASSESSING THE IMPACT OF BEHAVIORAL FACTORS ON THE ACCEPTABILITY OF E-FISCALIZATION

Through digitization and transparency of tax monitoring and reporting, e–fiscalization has gained global traction for its potential for innovation and efficiency. The research focuses on the specific dynamics of fiscal innovation in the agribusiness landscape in Albania, aiming to identify the behavioral typology of agribusiness operators and its impact on acceptance or resistance to e–fiscalization initiatives and relying on a holistic review of the research literature and the qualitative-quantitative method, through the analysis and findings from the database obtained via the survey of agri–operators. The study shows their behavioral patterns according to their perceptions of e-fiscalization. Perceived benefits, ease of use, attitude towards the e-fiscal system, and compliance are some of the main factors examined. The findings provide a useful road map for policymakers, tax authorities, entrepreneurs, and researchers in the field, guiding the development of new strategies that match the behavioral patterns of agricultural operators and encouraging good institutional practices that successfully integrate innovations into the agrarian landscape in similar cases.