There is no sign of a major reform in this field. The Black Economy is called in Macedonia The Grey Economy because it is tolerated with a smile. Despite the fact that the taxes in Macedonia are very reasonable collection is abysmal. Accountants in Macedonia are people who falsify books of firms so as to minimize the tax payable by them. VAT is being discussed for months on end but, for some reason, its implementation is always postponed.
Smuggling is rampant.
This situation cannot be cured by strong arm tactics because it amounts to a universal civil rebellion. A massive education campaign needs to be launched to demonstrate to the citizens the benefits that they stand to gain from paying their due taxes.