Tax incentives and investment in ICTs: evidence from the Central and Eastern Europe and lessons for Armenia

Abstract

The research was funded by the Manoogian Simone Research Fund (MSRF), established by the Government of Armenia and administered by the American University of Armenia. It was carried out at the American University of Armenia from September 2019 to February 2020. The aim of the research was to: first, comparatively, analyze the tax incentives provided to information and communication technology (ICT) and high-tech industries in the countries of Central and Eastern Europe and the Republic of Armenia; second, based on the evidence, provide recommendations to the Government of Armenia in its tax policy toward the industry.