Republic of Armenia : Selected Issues

Author/Editor:

International Monetary Fund

Publication Date:

December 22, 2008

Electronic Access:

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Summary:

This Selected Issues paper for the Republic of Armenia shows that building up fiscal space during economic expansions is crucial for the effective implementation of stimulatory policies during downturns. Armenia’s tax revenue remains one of the lowest in the region, and significantly below potential. The legislative changes introducing a VAT threshold and a simplified regime for those businesses below the threshold, as well as the adoption of a comprehensive and ambitious modernization plan for revamping tax administration, are promising steps in the right direction.

Series:

Country Report No. 08/375

Subject:

Frequency:

Quarterly

English

Publication Date:

December 22, 2008

ISBN/ISSN:

9781451801699/1934-7685

Stock No:

1ARMEA2008002

Price:

$18.00 (Academic Rate:$18.00)

Format:

Paper

Pages:

53

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