Tax evasion as a criminal offence in the Republic of Armenia (RA). Whether article 205 under the RA Criminal Code shall be amended or decriminalized

Abstract

The Organisation for Economic Cooperation and Development recommends that jurisdictions have a specific legal framework, which will criminalize and view tax evasion as a criminal offence. This, as noted by the organization, will ensure effective control and sanctions as a major operating deterrent. Currently, the Armenian Criminal Code contains a provision, namely article 205, which specifically regulates and provides criminal penalties for tax evasion. However, the recent changes and amendments to the provision have become a target of debates and contradicting opinions. This comes to prove that the initiation of those amendments still needs some clarifications and thorough study as to the shortcomings and application of the provision in practice. Hence, the present research paper advances to analyze the major drawbacks of the article through comparison with international practice and case law, as well as to make relevant recommendations in accordance with the results gained through the comparative survey.