ALKIDA LLAKAJ
Abstract
In this research we have developed a comparative analysis by using a pilot survey to analyse the nature of perception regarding applied policies and legislative issues in fiscal domain. The Partial Credit Model (PCM) is considered herein as a relevant tool for analysing data where both policy outcomes and legislative performance are measured across a spectrum of ordered categories. The survey is organized into items whose responses are recorded on 5 Likert scales and has been conducted in a group of specialists familiar with the matter. In the model, the perceived efficiency is considered as the latent trait that guide responders answer regarding the true success of certain law amendments and applied policies. By measuring the threshold difficulty-like parameter we have estimated initially the change of the people’s supportiveness between adjacent categories of items asking for fiscal platforms and their role in fighting informal economy. We observed that the threshold parameter patterns do not change significantly for fiscal legislation and taxes policies, indicating that most responders do not identify the difference between fiscal policy as a broader government strategy which use both spending and taxation to influence the economy, and tax policy that refers to the rules governing how taxes are collected. Considering that the sample has been of purposive type based on the specialists who are familiar with the subject, the study points at the importance of carefulness on organising surveys and editing questions when the target communities are broader and less accustomed with many details included in common survey.
Key words: PCM and Rasch Model, sociometric measurement, social perception, fiscal policy, latent variable.