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Browsing by Subject "Tax administration"

Browsing by Subject "Tax administration"

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  • Assessment of tax performance and tax administration in Armenia 
    Khachatryan, Gohar (2014-06-26)
    This paper has the purpose to look at the dynamic of tax revenues, to describe the present tax situation in Armenia and to underline existing problems, especially in tax administration, that hamper achieving optimal tax ...
  • E-commerce: issues of tax administration and prospects to increase public revenues 
    Harutyunyan, Garegin (2014-07-22)
    This essay discusses main problems that tax authorities in many countries face in addressing the process of taxation of electronic commerce. It analyzes examples of problems posed by the growth of e-commerce in the context ...
  • Property tax administration and collection in Armenia 
    Karapetyan, Anna (2014-07-24)
    Property tax administration and collection is one of the issues nowadays that needs study and attention of researchers and practitioners. This is an important issue in the Armenian fiscal policy since real property is a ...
  • A Study of the Simplified Tax System in the Republic of Armenia 
    Kosyan, Narek (2014-07-02)
    This Master Essay assesses the overall situation of simplified tax system in Armenia. The study is based on the original data, which has been collected through the survey of small businesses operating currently in Yerevan ...
  • Tax evasion in Armenia: measures to strengthen tax compliance 
    Gevorgyan, Ani (2014-07-24)
    Flaws and drawbacks in tax administration are among the major challenges that hinder the robust development of Armenian economy and efficient functioning of public administration system. It is a problem that cannot be ...

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