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Browsing Student Theses and Research by Subject "Taxes"

Browsing Student Theses and Research by Subject "Taxes"

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  • Advance Pricing Agreements and their possible application in Armenia 
    Gyurjyan, Armen (American University of Armenia, 2017)
    This research is aimed to discuss the issue of absence of provisions on Advance Pricing Agreement in the Tax Code, indicating some possible complications and positive developments in the relationships between taxpayers and ...
  • The effects of information framing on people’s behavior in tax evasion 
    Kotolyan, Marta (2019)
    This paper aims to study the information framing effect on people’s behavior in tax evasion. Data was utilized with the help of an on-line survey experiment with 3 treatment groups: “Positive Information Framing”, “Negative ...
  • The impact of enterprise zones tax exemption policy in rural regions of Armenia 
    Sarikyan, Arsine (2019)
    This paper examines the impact of enterprise zones in the rural borderline regions of Armenia, which is aimed to promote the development of the targeted areas, by the provision of special tax exemptions. The findings of ...
  • Taxation of permanent establishment under Armenian law 
    Gevorgyan, Narek (American University of Armenia, 2018)
    “When there is an income tax, the just man will pay more and the unjust less on the same amount of income” – Plato In the modern business environment, and apparently that of Plato’s time, organisations may wish to minimise ...
  • Utilitarianism and tax policies 
    Bezhanyan, Ruzanna (2018-05-14)
    This essay is aimed to answer the question what tax policies does utilitarianism recommend? Based on the summary of utilitarianism basic guidelines and principles were separated. Following those principles income, sales, ...

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