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Margaryan, Andranik ; Karapetyan, Narek ; Movsisyan, Manuk ; Mirumyan, Aida ; Vardanyan, Tereza
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Uncontrolled Keywords:
personal income tax ; tax gap ; tax expenditure ; tax exemption ; social credit
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Abstract:
The article examines the relationship between Armenia's informal sector and its tax system. The main aspects of legislative and practical policy related to this issue are considered. Based on the developed new methodological tools, taking into account the informal employment factor of the RA economy, the tax leakage/gap of the personal income tax was estimated, based on both the official data of the Statistical Committee of the RA and the estimates of the International Labor Organization, and a comparative analysis of the results was carried out. The assessment of the tax gap caused by informal employment for the domestic economy was also combined with international assessments for comparable countries using the aforementioned methodological tools, which demonstrated that Armenia can be classified as a country with an above-average loss rate. Accordingly, both the policy loopholes and measures aimed at preventing shadow employment and the mechanisms for increasing the benefits of formal employment through incentives were studied.
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Երևան
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Նյութը վերցված է Հայաստանի պետական տնտեսագիտական համալսարանի կայքից։