Publication Details:

Armenian Economic Review (AER) is an open-access journal publishing high-quality, peer-reviewed theoretical and empirical research across the full spectrum of economics, finance, business and management.AER emphasizes inclusivity, research integrity, and methodological soundness, with submissions evaluated on scholarly merit rather than perceived impact.AER adopts an objective and constructive peer-review process and uses article-level metrics to assess research on its own merits. It welcomes contributions relevant to both academic and practitioner audiences

Journal or Publication Title:

Armenian Economic Review

Date of publication:

2026

Volume:

2

ISSN:

e-3045-3216

Contributor(s):

Editor in Chief: Meri Manucharyan

Publication place:

Yerevan

Coverage:

19-25

Abstract:

The modern tax system in Armenia was established in 1992, has gone through several stages of development, and is currently being continuously improved and reformed. In this regard, the tax authority of Armenia (the RA State Revenue Service) has set its mission in the area of tax service as ensuring the collection of tax revenues for the State Budget of the Republic of Armenia. In this case, the tax authority of Armenia, in its five-year strategic plans, has set and continues to set goals aimed at improving tax collection technologies. In this context, the application of modern tax collection technologies is one of the most important components in establishing an efficient tax system, endowed with urgency and timeliness, which accounts for the topic's relevance.

Publisher:

Institute of Economics after M. Kotanyan of the NAS RA

Format:

pdf

Identifier:

oai:arar.sci.am:441029

Language:

en

Digitization:

Fundamental Scientific Library of NAS RA